2017 (9) TMI 1185

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..... by giving valid reasons - matter is remitted to the CESTAT, with a direction to consider the pleadings, grounds of appeal raised and pass orders, in accordance with law - appeal allowed by way of remand. - Civil Miscellaneous Appeal No. 2612 of 2017 - - - Dated:- 4-9-2017 - S. Manikumar And V. Bhavani Subbaroyan, JJ. For the Appellant : Mr.K.Jayachandran For the Respondent : Mr.V.Sundareswaran ORDER ( Judgment of the Court was made by S. Manikumar, J) Instant appeal has been filed, challenging the Final Order, dated 21/11/2016, on the file of the CESTAT, Chennai. 2. Short facts leading to the appeal are as follows:- The appellant is engaged in the manufacture of cotton yarn on cheese and hanks. On 16/11/1998, .....

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..... e said order, further appeal was filed to the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, and that the same is dismissed, as devoid of merit. 7. Assailing the correctness of the Final Order No.42380 of 2016, dated 21/11/2016, instant Civil Miscellaneous Appeal is filed on the following substantial questions of law have been framed:- a. Whether the entries in the private record, namely, Broker's Commission file can be made the basis for upholding the charge of clandestine removal of goods in the absence of corroborative evidences, such as, stock difference, purchase of raw materials without invoice, seizure of unaccounted finished goods while transporting, etc? b. Whether in the facts an .....

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..... ns of the counsel, necessary points for consideration, discuss the evidence, and then to dispose of the matter by giving valid reasons. (ii) In Tata Engineering Locomotice Co. Ltd., v. Collector of Central Excise, Pune reported in 2006 (203) ELT 360 (SC), the Hon'ble Supreme Court, deat with a case, whereby, a cryptic and non-speaking order, the Tribunal upheld the order passed by the Commissioner, by applying the ratio of the decision of a Larger Bench in TISCO Ltd., v. CCE, Madras [2000 (118) ELT 104 (T-LB)], without recording any findings of fact. On the facts and circumstances of the case, the Hon'ble Apex Court, while holding that it is not sufficient in a judgment, to give conclusions alone, but it is necessary to give re .....

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