2024 (9) TMI 1253 - SCH - Service Tax

Violation of principles of natural justice - cryptic and non-speaking order - HELD THAT - After perusing the judgment passed in COMMISSIONER CUSTOMS AND CENTRAL EXCISE VERSUS M/S. JP. TRANSFORMERS 2014 (9) TMI 307 - ALLAHABAD HIGH COURT , and having noticed the basic facts of the present case it is found that the judgment in J.P. Transformers may not be applicable in all aspects/issues, yet the CESTAT has concluded the appeals by simply applying the same. The impugned order is set aside - matter remanded back to CESTAT for a fresh decision after affording due opportunity to the parties concerned - appeal disposed off by way of remand.

Summary

The Supreme Court found the Customs, Excise & Service Tax Appellate Tribunal's order to be cryptic and nonspeaking. The Court set aside the order and remanded the matter back to the Tribunal for a fresh decision. The Tribunal was instructed to decide the matter promptly. All questions and contentions were left open for the parties to raise before the Tribunal. The appeals were disposed of accordingly.