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TMI Blog2019 (1) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal was required to give proper reasons for its ultimate conclusions. The Tribunal's order is rather cryptic, does not bring out the full controversy, the arguments raised by both sides and Tribunal's conclusions on said contentions. Unreasoned orders leave the appellate Court the onerous task of finding out the facts and law from the sources outside of the judgment impugned before it. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant of Central Excise Appeal No. 93 of 2018 is a Private Limited Company. In connection with its alleged sales to one Panorama Enterprises, the department had issued show cause notice dated 13.1.2004 calling upon the appellant company why central excise duty exemption availed should not be recovered with interest and penalties. In the same show cause notice, Shri. Harish Bulchandani, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants appeared to be that the sales were made to said Panorama Enterprises when its export licence was valid. Any subsequent cancellation would not invalidate the sales made by the company. 3. The Tribunal by the impugned common judgment dismissed both the appeals. The judgment runs into one and half pages and contains in all six paragraphs. In paragraphs 2 and 3, the Tribunal has recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal's consideration of issues presented before it leaves us dissatisfied. We have perused the appeal memos filed by the appellants which contains several grounds of facts and law. The Tribunal itself records that both sides were heard at length. If, that be so, the Tribunal was required to give proper reasons for its ultimate conclusions. The Tribunal's order is rather cryptic, does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tends to be rather brief, the devoid of necessary analysis which enabled the Tribunal to arrive at a particular conclusions. 6. Under the circumstances, impugned judgment of the Tribunal is set aside. Appeals of both the appellants before the Tribunal are revived. Such appeals may be heard afresh and disposed of in accordance with law. 7. In view of above, both the appeals are disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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