2007 (8) TMI 210

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..... cision of allowing or dismissing the appeal – So matter is remanded to Tribunal to record the reason while arriving at a decision
F.I. Rebello and S.R. Sathe, JJ.. [Order per : P.C.]- This is an appeal by Revenue. The questions of law are been framed at page 7 of the appeal memo. We have heard the parties and considered the impugned order. 2. We take judicial notice of the fact that several o .....

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..... rs which leaves this court clueless as to the basis on which the opinion has been arrived at. We, therefore, set aside the order with a direction to the Tribunal to record the reasons while arriving at a decision. 4. We may only draw the attention of the learned Tribunal to the judgment of the Supreme Court in Coats Viyella India Ltd. vs. Commissioner of Central Excise reported in 2004(173) E.L.T .....

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