2019 (6) TMI 1583

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..... passed by the Learned Tribunal is a non-speaking order and except relying on the Larger Bench decision, the Tribunal failed to appreciate the contention in a proper perspective and the finding as to whether any additional Excise Duty is payable by the assessee or not is based on factual aspects, the Tribunal ought to have been undertaken this exercise and after considering the objections of the as .....

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..... essee following its Larger Bench view in the case of Mutual Industries v. CCE, Mumbai [2000 (117) E.L.T. 578 (Tribunal)]. 2. The controversy in brief is that the assessee, who is engaged in the business of manufacture of CNC Lathes, CNC Machining Centre and Iron Castings, received some Moulds from M/s. Bharat Earth Movers Ltd. (BEML) for manufacturing and supplied 75 pieces of Castings out of s .....

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..... red Castings could not attract any Excise Duty. 4. Learned Counsel for the Revenue, however, sought to justify the impugned order passed by the Tribunal. 5. Having heard the Learned Counsel appearing for the parties, we are of the opinion that the order passed by the Learned Tribunal is a non-speaking order and except relying on the Larger Bench decision, the Tribunal failed to appreciate th .....

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