2020 (1) TMI 1500

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..... only, discussing the relevant laws, including the case laws and giving its own reasons, it can reach a particular conclusion. The matter is remanded back to the learned Tribunal for deciding the case of the Assessee afresh, and for passing a detailed speaking order - Appeal allowed by way of remand. - C.M.A.Nos.450 and 451 of 2017 - - - Dated:- 28-1-2020 - THE HONOURABLE DR.JUSTICE VINEET K .....

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..... by the CESTAT in such matters. The Tribunal being the final fact finding body, is duty bound to discuss relevant facts of the case and issues, arising in such facts, and then only, discussing the relevant laws, including the case laws and giving its own reasons, it can reach a particular conclusion. We cannot sustain these types of orders passed by the final fact finding body and therefore, the pr .....

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