2015 (12) TMI 803

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..... f the Tribunal is that the submissions made were found to be correct, without assigning any reason why the same were found to be so. The contentions of the revenue were not even recorded and no reason for dismissing the appeal filed by the revenue has been mentioned. - order of the Tribunal is devoid of merit, as it does not assign any reason for allowing the appeal of the assessee. - Decided in f .....

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..... ating to which the respondent-assessee had availed the credit were not found in the factory of the assessee. Consequently, the assessee has paid the credit amounting to ₹ 19,56,280/- along with the interest. By the assessment order dated 31.7.2008, the duty of ₹ 19,56,280/- voluntarily paid was appropriated and an equivalent amount of penalty was imposed on the assessee. Challenging th .....

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..... :- Whether the Final Order of the Tribunal was right in passing non speaking order based on the submissions made on behalf of the assessee without going into the merits of the case? 4. We have gone through the order passed by the Tribunal wherein the contentions of the assessee have been recorded. All that has been stated in the order of the Tribunal is that the submissions made were fou .....

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