9911796707
TMI Blog2021 (3) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... lant against the order dated 27.06.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, Bengaluru (hereinafter referred to as 'the Tribunal' for short). The appeal was admitted by a Bench of this Court vide order dated 04.10.2018 on the following substantial questions of law: a) Whether the order of the Income Tax Appellate Tribunal passed without dealing with any of the submissions made by the appellant is perverse in law? b) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in relying on the decision in the case of CCE Chandigarh Vs. Doaba Steel Rolling Mills 2011 (269) ELT 298 (SC)? c) Whether on the facts and in the circumstances of the case, the Tribunal was right in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod for which the unit was functional in terms of determination fixed by the Commissioner. However, in view of the decision of the Supreme Court in Civil Appeal Nos.52-54, 56-58, 60-61 and 63 of 1998 and the decision of the Tribunal dated 30.07.2002 in the case of the assessee, the assessee filed a claim for refund of Rs. 1,36,554.50 being the duty paid in excess on the ground that the assessee was liable to pay duty based on actual production instead of in terms of the actual capacity determined by the Commissioner. The adjudicating Authority by an order dated 27.12.2002 sanctioned the refund of Rs. 1,36,555.00. 3. Being aggrieved by the order passed by the adjudicating Authority, the Revenue preferred an appeal before the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that no case for interference in this appeal is made out. 6. We have considered the submissions made by both sides and it well settled in law that even quasi-judicial authority, while exercising its statutory powers, has to assign reasons and based on the reasons assigned by it, has to record the findings. In other words, the Tribunal exercising the statutory power under the Act is required to apply its mind and record the findings. In any case, if the Tribunal relies on a particular decision, it is duty bound to examine, by assigning reasons, as to how the ratio of the aforesaid decision applies to the fact situation of the case. At this stage, we deem it appropriate to reproduce para-6 of the order passed by the Tribunal: "6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
