Page 140 - ELT_1st September 2020_Vol 373_Part 5

578 EXCISE LAW TIMES [ Vol. 373

2020 (373) E.L.T. 578 (S.C.)
IN THE SUPREME COURT OF INDIA
A.M. Khanwilkar and Ajay Rastogi, JJ.
COMMISSIONER OF CUSTOMS (APPEALS)
Versus
DEEP JYOTI WAX TRADERS PVT. LTD.
Civil Appeal Nos. 202-209 of 2019, decided on 12-4-2019
1
Order of CESTAT - Natural justice violation - Very sketchy and cryptic
order of CESTAT, Kolkata not dealing with every aspect of that ought to be
gone into in deciding the statutory appeal both on facts and on law - CESTAT
order set aside and case remand to CESTAT - Section 130E of Customs Act,
1962. [paras 6, 7]
Matter remanded
REPRESENTED BY : S/Shri Tushar Mehta, SG, B. Krishna Prasad, AOR,
Zoheb Hossain, Ms. Akansha Kaul, Rupesh Kumar
and Chiranjeev Chauhan, Advocates, for the Appel-
lant.
Ms. Pratibha Jain, AOR, S/Shri Puneet Jain, Sudhir
Mehta, Ms. Christi Jain, Harsh Jain, Abhinav Gupta
and Ms. Ankita Gupta, Advocates, for the Respond-
ent.
[Order]. - Delay condoned.
2. Appeal Admitted.
3. Heard Learned Counsel for the parties.
4. These appeals take exception to the judgment and order dated 3-5-
2018 passed by the Customs, Excise & Service Tax Appellate Tribunal, East Re-
gional Bench, Kolkata in MA Em Nos. 75388-75395 of 2018 & Cus. Appeal Nos.
75687-75694 of 2018 [2019 (366) E.L.T. 862 (Tribunal)].
5. For the nature of order that we propose to pass, it is unnecessary to
dilate on the factual matrix of the case.
6. Suffice it to observe that the impugned judgment, in our opinion, is
very sketchy and cryptic. It does not deal with every aspect that ought to be gone
into in deciding the statutory appeal both on facts and on law. We refrain from
examining the contentions available to the parties on merits and instead relegate
the parties before the Appellate Authority for reconsideration of the appeal
afresh on its own merits and in accordance with law.
7. The impugned judgment and order is set aside. The parties are rele-
gated before the Appellate Authority for the reconsideration of the appeal afresh.
8. The Civil Appeals are allowed in the above terms.
9. Pending applications, if any, stand disposed of.

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1 On appeal from 2019 (366) E.L.T. 862 (Tribunal).
EXCISE LAW TIMES  1st September 2020  140