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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

The Tribunal is a final fact finding Authority under the Act. It ...


Tribunal's Role as Final Fact-Finder: Ensures Orders Reflect Thorough Case Consideration and Core Issue Documentation.

March 25, 2019

Case Laws     Central Excise     HC

The Tribunal is a final fact finding Authority under the Act. It must necessarily record the essence of dispute before it and give its findings on consideration of submissions made in the context of the dispute. - It is only when such an exercise is done, the order would be a speaking order.

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