2024 (9) TMI 1253

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..... RSUS M/S. JP. TRANSFORMERS [ 2014 (9) TMI 307 - ALLAHABAD HIGH COURT] , and having noticed the basic facts of the present case it is found that the judgment in J.P. Transformers may not be applicable in all aspects/issues, yet the CESTAT has concluded the appeals by simply applying the same. The impugned order is set aside - matter remanded back to CESTAT for a fresh decision after affording due o .....

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..... pugned order passed by the Customs, Excise Service Tax Appellate Tribunal (for short, the CESTAT ), we find it to be cryptic and nonspeaking. The appeals have been allowed merely relying upon a judgment titled Commissioner, Customs and Central Excise v. J.P. Transformers reported in 2014 (36) STR 961 (Allahabad), stating that it squarely applied to the facts of the present case. 3. We are not comm .....

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