2016 (3) TMI 1174

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..... ature of the order passed by the Tribunal especially when it was amenable to appeal before a higher forum, we are unable to sustain it in its present form - matter is remanded to the Appellate Tribunal for passing a fresh reasoned and speaking order - appeal allowed by way of remand.
Navin Sinha, CJ and P. Sam Koshy, J. Shri Maneesh Sharma, Advocate, for the Appellant. Shri Vinay Kumar Jain, Advocate, for the Respondent. JUDGMENT [Judgment per : Navin Sinha, C.J.]. - The present appeal under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as "the Excise Act") arises from order dated 26-6-2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, Principal Bench, Court No. II in Appeal No. E .....

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..... gned order, because (1) it did not mention the facts of the case, (2) how the issue was decided by the adjudicating authority in the first instance? (3) what was decided by the first appellate authority? (4) what were the arguments of appellant/respondent on their respective contentions? (5) what was the law applicable to the facts of the case? and (6) why the issue is decided in a particular manner in favour of one party and against other by the Tribunal and lastly the Tribunal did not assign any reason and nor any decision of Apex Court or High Court was relied on in support of its conclusion? These infirmities, in our opinion, renders the impugned order totally unsustainable in law and hence it deserves to be set aside." 4. More re .....

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..... 6. If the questions involved with regard to limitation under Section 11A of the Excise Act which normally is one year but under specified circumstances it was extendable to five years, there should have been a minimum of discussion not only with regard to the dates but at least why the grounds specified for permissible extended period of limitation were not applicable. 7. In the nature of the order passed by the Tribunal especially when it was amenable to appeal before a higher forum, we are unable to sustain it in its present form for reasons discussed hereinabove. The order dated 26-6-2015 is set aside. 8. The appeal is allowed and the matter is remanded to the Appellate Tribunal for passing a fresh reasoned and speaking .....

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