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TMI Blog2019 (1) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... f evidence and the validity of each in having a bearing on the culpability of the appellants. If such was not available, the matter could be resolved only by remand to the original authority. The first appellate authority was, however, not vested with the jurisdiction to do so. Nevertheless, that essential requirement having escaped scrutiny in the decision of the original authority, we propose to remedy that lack of jurisidiction to enable examination of the merits of the submission on substantive grounds. Matter remanded back to the original authority for issue of a fresh order after complying with the principles of natural justice and in conformity with the provisions of law relating to testing of statements - appeal allowed by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. Moreover, it took note of the lack of cross-examination of the individuals from whom inculpatory statements had been recorded. The first appellate authority discarded the findings in entirety without going into the merit of the conclusions drawn by the original authority. The mandate of an appellate authority is not merely to accept such submission prima facie but also to examine the role that such disputed evidence could have on the final outcome as decided upon by the original authority. 3. Learned Authorised Representative relies upon the decision of the Hon ble High Court of Karnataka in Union of India v. Lampo Computers (P) Ltd [2014 (305) ELT 215(Kar)] with particular reference to 6. Since the CESTAT did not go into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of evidence and the validity of each in having a bearing on the culpability of the appellants. If such was not available, the matter could be resolved only by remand to the original authority. The first appellate authority was, however, not vested with the jurisdiction to do so. Nevertheless, that essential requirement having escaped scrutiny in the decision of the original authority, we propose to remedy that lack of jurisidiction to enable examination of the merits of the submission on substantive grounds. 5. For the above reason, we set aside the impugned order and remand the matter back to the original authority for issue of a fresh order after complying with the principles of natural justice and in conformity with the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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