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Service Tax - Highlights / Catch Notes

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Cryptic and non-speaking order by CESTAT violated principles of ...


Remanded for fresh decision after CESTAT's cryptic order violated natural justice.

September 23, 2024

Case Laws     Service Tax     SC

Cryptic and non-speaking order by CESTAT violated principles of natural justice. After examining the judgment in Commissioner Customs and Central Excise v. M/s. JP. Transformers, the court found it inapplicable to all aspects/issues of the present case, yet CESTAT concluded the appeals by simply applying the same. The impugned order is set aside, and the matter is remanded back to CESTAT for a fresh decision after affording due opportunity to the parties concerned. The appeal is disposed of by way of remand.

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