2010 (11) TMI 105

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..... parties but only relying on the earlier decision - allowed the appeal filed by the assessee - but without saying anything as to how those findings are applicable to the facts at hand - disposed of the appeals in a summary manner - order of the Tribunal is set aside and the matter is remitted for fresh consideration by the Tribunal
B. Sudershan Reddy and Surinder Singh Nijjar, JJ. REPRESENTED B .....

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..... persons under the Central Excise Act, 1944. 3. The Tribunal without even adverting to the basic facts and without making any independent analysis of the agreement between the parties but only relying on the earlier decision in Kwality Ice Cream Co. v. Commissioner of Central Excise, Chandigarh - 2002 (145) E.L.T. 584 (T) allowed the appeal filed by the assessee. It is no doubt true that the .....

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