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TMI Blog2014 (9) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... eriousness of the adjudication and not take up the assignment lightly and casually. There is no specific target which has to be achieved nor could the Tribunal be expected to decide particular number of appeals during a calender year. Therefore, undue haste is not at all called for. That results in miscarriage of justice and in a given case would result in vital issues of both sides being concluded in most unsatisfactory manner. We would expect the Tribunal to guide the Adjudicating Authorities so that they would properly adjudicate the cases with reasoned orders and after considering the evidence on record. It is this duty of the Tribunal which has been repeatedly emphasized and to be performed to the best of its ability. - Matter remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of dispute is April, 1999 to March, 2003 during which the Assessee inter-alia manufactured the excisable goods, namely, pneumatic cylinders, pneumatic valves, control panels with monitors at its factory at MIDC, Marol Industrial Area, Andheri , Mumbai. That was transferred to its another factory at Talegaon Road, Rajgurunagar , Chakan , Pune. That was for the purpose of manufacturing the dutiable final products. The Marol factory was subsequently closed and the Unit was transferred to Pune factory. In the circumstances the Appellant/ Assessee pointed out that the goods manufactured at Marol factory were transferred on payment of appropriate excise duty under the Central Excise Act, 1944. That was on the basis of actual cost of raw materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed. 7. We have perused the Appeal paper book and some of annexures to which our attention was invited. We have noted that the order-in-original was not passed on 25.06.2004, but on 29.01.2004. The certified true copy of the order of the Tribunal and which is annexed to the main memo of Appeal in this Court would demonstrate that the Tribunal was unaware of the date of the order-in-original and throughout. The order-in-original has not been passed on 25.06.2004 as erroneously noted, but on 29.01.2004. Further, what we find from reading of the impugned order is that the Assessee had raised several contentions before the Tribunal. The order-in-original and which was assailed before the Tribunal contains several references and to workshee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. It is this duty of the Tribunal which has been repeatedly emphasized and to be performed to the best of its ability. 9. In such circumstances and not being satisfied with the cryptic order of the Tribunal that this Appeal is admitted on the following substantial questions of law: (a) Whether in the facts of the present case, the Appellate Tribunal was right in holding that costs of production calculated by the Assistant Director (Costs) was as per Cost Accounting Standard 4? (b) Whether in the facts and circumstances of the case, the Appellate Tribunal was right in sustaining the demand, notwithstanding that the entire exercise was revenue neutral? (c) Whether in the facts and circumstances of the case, the Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal and answer the questions though they are substantial questions of law. The requirement of this Court going into all these issues would be obviated if as requested by the parties, the Tribunal decides the matter afresh on merits and in accordance with law and uninfluenced by its earlier order and conclusions therein. In such circumstances we are constrained to set aside the impugned order and remand the case back to the Tribunal for a decision afresh and in accordance with law. Ordinarily we would not have granted such request and passed a wholesale order of remand, but in the facts and circumstances where it is not possible to ascertain from the Tribunal's order as to which of the contentions have been dealt with and considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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