2014 (5) TMI 1212

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..... ere it was held that we have no alternative but to allow this Appeal only on this short, but substantial question of law and that is that the Appeals cannot be disposed merely by recording rival submissions and not discussing them elaborately but, in a perfunctory manner. Appeal disposed off. - Central Excise Appeal No. 116 of 2012 - - - Dated:- 2-5-2014 - S.C. Dharmadhikari And Girish S. .....

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..... relying on reasons assigned in our order dated 28.03.2014 passed in Central Excise Appeal No.30/2013. Accordingly, even this Appeal is allowed. The order of the CESTAT questioned in this Appeal and passed on 23.01.2012 is quashed and set aside. The Appeal is restored to the file of the CESTAT for being dealt with and disposed of in accordance with law and uninfluenced by any of the earlier observ .....

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