2023 (6) TMI 1097

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..... ntion of the Importer - HELD THAT:- Conclusion is not equivalent to logical articulation required for arriving at the conclusion. The Appellate Tribunal is a final fact-finding body and therefore, should have examined the facts as well as the legal position before pronouncing the final outcome. The impugned order [ 2018 (4) TMI 1953 - CESTAT AHMEDABAD] is set aside with an order to remit to the Ap .....

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..... t equivalent to logical articulation required for arriving at the conclusion. The Appellate Tribunal is a final fact-finding body and therefore, should have examined the facts as well as the legal position before pronouncing the final outcome. 2. In this background, we set aside the impugned order with an order of remit to the Appellate Tribunal to decide the same in accordance with law. We clari .....

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