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TMI Blog2014 (11) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the appeal by the Customs Excise and Service Tax Appellate Tribunal. The Judicial Tribunal has been set up in order to decide not only the appeals against the Order-in-Original but even against the first Appellate Authority. Such a Tribunal is expected to apply its mind Judiciously, independently and impartially. Once the appeal has been disposed of in the manner noted above and without the consent of both sides, then, we are proceed to admit this appeal. Since we have found that the Appellant-Revenue has suffered serious prejudice on account of such dismissal of the appeal by a Judicial Tribunal then interest of justice would be served if we set aside the impugned order to the extent it disposes of the appeal finally. - waiver of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disputed the demand. The Adjudicating Authority, thereafter, heard both the sides and by the order referred to above viz. Order-in-Original dated 31-3-2011 confirmed the demand. 3. The aggrieved Assessee filed an appeal before the Customs, Excise Service Tax Appellate Tribunal, West Zonal Bench, Mumbai and applied for stay. At the hearing of stay application, attention of the Members of the Tribunal was invited to a judgment of this Court and which was stated to be covering the case squarely. That was the ground on which the assessee prayed for unconditional stay. The appellant before us never agreed to the appeal being decided finally. The Tribunal noted this objection, but without setting out the facts and allegations in the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to act as a final fact finding Authority. It is, therefore, required to meticulously go into the versions, the documents produced and thereafter render its conclusion and final opinion, and that is to be rendered by dealing with the rival contentions and the case laws on it. If this is how the Judicial Authority is expected to decide the matter and in accordance with law then the present order falls short of the required standard. This itself gives rise to substantial questions of law and namely, whether in the facts and circumstances and in law the CESTAT was justified in disposing off the Appeal of the assessee finally at the stage of considering an application for Stay/waiver of pre-deposit. 4. Once the appeal has been disposed of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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