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TMI Blog2017 (11) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab and Haryana High Court in the case of CCE Chandigarh Vs. Modern Alloys - 2010 (285) ELT 364 (P&H), tribunal dismissed the appeal - the impugned order is set aside and the matter is remitted to CESTAT, Chennai. CESTAT, Chennai is directed to issue notice to both parties, provide opportunity, consider the issues raised in the appeal and pass orders on the appeal on merits and in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has no material to discard the allegation of Revenue, he held that there was clandestine clearance of the goods and there was neither any job working done nor any job worked goods cleared. We are not able to find any material from the grounds of appeal of the appellant to disturb such finding of the ld. Commissioner (Appeals). Accordingly, appeal is dismissed. 4. While deciding the above appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 (285) ELT 364 (P H), tribunal dismissed the appeal, which cannot be approved in the light of the decision of the Hon'ble Supreme Court in Tata Engineering Locomotive Co. Ltd., v. Collector of Central Excise, Pune reported in 2006 (203) ELT 360 (SC). 3. At this juncture, we deem it fit to consider few decisions, on this aspect. (i) In HVPNL v. Mahavir reported in (2004) 10 SCC 86 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances 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 reasons, in support of the conclusions arrived at, set aside the order of the Tribunal, holding that the findings recorded by the Tribunal therein, were cryptic and non-speaking, and remitted the matter to the Tribunal for taking a fresh decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be sustained. 4. In the light of the above discussion and decisions, the impugned order is set aside and the matter is remitted to CESTAT, Chennai. CESTAT, Chennai is directed to issue notice to both parties, provide opportunity, consider the issues raised in the appeal and pass orders on the appeal on merits and in accordance with law. Tribunal is further directed to dispose of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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