2024 (11) TMI 7 - SCH - Central Excise

Violation of principles of natural justice - High court has not applied its mind to the contentions raised by the appellant - HELD THAT - It is found from the perusal of the impugned judgment that the High court has not applied its mind to the contentions raised by the appellant. Only two paragraphs of the impugned order of the Customs Excise Service Tax Appellate Tribunal (CESTAT) have been reproduced and it is recorded in one sentence that the conclusions of CESTAT are correct. The impugned judgment is set aside and Appeal No.37 of 2018 is restored to the file of the Delhi High Court. The appeal shall be listed before the Roaster Bench on 25th November, 2024 in the morning when parties to this appeal shall remain present. On that day, the High Court shall fix a date for hearing of the appeal. Appeal allowed in part.

Summary

The Supreme Court granted leave and set aside the impugned judgment, restoring the appeal to the Delhi High Court for reevaluation. The appeal will be listed on November 25, 2024, for further proceedings, with all contentions left open for decision by the High Court. The appeal was partly allowed, and pending applications were disposed of.