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TMI Blog2021 (3) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... cising 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. It is evident that the Tribunal has merely relied on the judgment of the Hon'ble Supreme Court in the case of DOABA STEEL ROLLING MILLS and has not even assigned any reason as to how the decision applies to the fact situation of the case - Thus, it is found that the order passed by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant thereby holding that the provisions of the Rule 96ZP of Central Excise Act, 1944 override the provisions of Section 3A of the Central Excise Act, 1944 ? 2. Facts giving rise to filing of this appeal briefly stated are that the appellant is engaged in manufacture of hot rerolled steel products which are covered under CSH 72 as well as under Section 3A of the Central Excise Act, 1944, for payment of central excise duty on the basis of the capacity of annual production determined by the Commissioner in terms of Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, which was in force from 01.08.1997. On account of non-availability of electricity, the appellant could not work their manufacturing unit between the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia on the ground that the adjudicating Authority has wrongly interpreted the judgment of Hon'ble Supreme Court and had given relief to the assessee. The Commissioner (Appeals), by order dated 12.07.2004, allowed the appeal filed by the Revenue. Thereupon, the appellant filed an appeal before the Tribunal. The Tribunal, by order dated 27.06.2017, has dismissed the appeal by placing reliance on the decision of the Hon'ble Apex Court in COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH VS. DOABA STEEL ROLLING MILLS [2011 (269) ELT 298 (SC)] held that the issue is squarely covered in favour of the Revenue by the aforesaid decision. In the result, the appeal was dismissed. Aggrieved by the said order, the assessee filed a review petition before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and perusal of the judgment of Hon'ble Supreme Court, I am of the view that the issue is squarely covered in favour of the Revenue by the decision of Hon'ble Supreme Court cited supra. By respectfully following the said decision of the apex court, I am of the view that there is no infirmity in the impugned order and the same is upheld by dismissing the appeal of the appellant. 7. On perusal of the aforesaid paragraph, it is evident that the Tribunal has merely relied on the judgment of the Hon'ble Supreme Court in the case of DOABA STEEL ROLLING MILLS (supra) and has not even assigned any reason as to how the aforesaid decision applies to the fact situation of the case. Thus, we find that the order passed by the Tribunal is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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