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TMI Blog2022 (7) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... to set aside the same. The Tribunal has not gone into the merits of the case, nor the grounds raised in the Appeal Memorandum of the appellant. The finding entered by the Tribunal cannot be sustainable in law. No reasoning is stated for dismissing the appeal. In view of the matter, it is opined that the final order of the Tribunal has to be interfered with. The matter is remitted to the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture of diesel generator sets. The acoustic enclosures to reduce the noise and heat that is generated due to the operation of the diesel generator sets was outsourced to a job worker and the said acoustic enclosures were transported to the customers premises where it was assembled on the generator sets. The department issued a show-cause notice dated 29.1.2004 that directed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Aggrieved by the order Annex-E Order of Commissioner (Appeals), the appellant filed an appeal before the Tribunal. The Tribunal, by Annex-G Final order dated 6.2.2018, dismissed the appeal. Against the said order of the Tribunal, this appeal is filed. 3. A perusal of the Final Order of the Tribunal reveals that the Tribunal has not gone into the grounds raised by the appellant in Annex-F Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r by the counsel for the appellant and submitted that Annex- A show-cause notice clearly proves the connivance of two parties to avoid the duty which the appellant is liable to pay. She even opposed the remand on the ground that the movement of goods by the appellant is so evident from the show cause notice and the explanation of the same need by the appellant. We have seriously taken note of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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