2019 (4) TMI 395

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant’s grievance; the order in original - the common one against several assessees, was appealed through separate proceedings. The CESTAT noticed the arguments 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 c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... filed against common Order-in-Original No. 09/KAM/COMMR/2015, dated 16-1-2015 under Section 130 of the Customs 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 subst .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... asoned order as regards the conclusions and why it chose to dismiss the appeals. The impugned orders are accordingly 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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X