2019 (3) TMI 356

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..... ments addressed in each of those appeals, however, it summarily disposed of all the appeals in merely two paragraphs, on an assumption of culpability and consequential reliability of the assessees. The matter is remitted for fresh hearing and consideration by the CESTAT which shall address the arguments of all the appellants on their merits and pass a speaking and reasoned order dealing with al .....

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..... ms Act, 1962 is that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) vide common impugned order dismissed all the appeals. The appellant s grievance is that the appeals were filed by way of First Appeals, directed against the order of the Commissioner which had imposed substantial liabilities in the form of huge penalties. Given these facts, the CESTAT did not even consider or deal .....

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..... rdingly set aside. The matter is remitted for fresh hearing and consideration by the CESTAT which shall address the arguments of all the appellants on their merits and pass a speaking and reasoned order dealing with all contentions. 7. The appeals are partly allowed in the above terms. 8. Parties are directed to be present before the CESTAT on 23-8-2018. 9. The Registry is directed to tra .....

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