COMMISSIONER OF CENTRAL EXCISE Vs. SEASONS POLYMERS

JUDGEMENT

(1.) Heard learned counsel for both the sides.

(2.) Perusal of the order passed by the Tribunal shows that what the Tribunal has done is that it merely quoted one para from the order of the Commissioner, which was impugned before the Tribunal. The Tribunal has neither referred to the submissions made before it on behalf of the Revenue and the other side, nor even considered those submissions. In our opinion, this is most unhappy situation. The Tribunal should have referred to the submissions of both the sides before relying on the decisions which are referred in para 3 of the order of the Tribunal. The Tribunal should also have considered what is the question involved in this case. The Tribunal make such order as would give the appeal Court clear idea as to the reasons that weighed with the Tribunal for making the order. We find that the order of the Tribunal is virtually a non-speaking order. In our opinion, therefore, the following order would meet the ends of justice.

(3.) The order impugned in the present appeal is set aside. Appeal No. E/2243/05-Mum is remitted back to the Tribunal for de novo consideration and decision in accordance with law.