Appeal allowed due to lack of findings, case remanded for reconsideration with emphasis on detailed order and personal hearing.

The Appellate Tribunal CESTAT, Mumbai allowed the appeal against the order-in-appeal due to the lack of categorical findings by the Commissioner (Appeals). The Tribunal set aside the order and remanded the case for reconsideration, emphasizing the need for a detailed order with a personal hearing. The appeal was allowed for remand, and the cross-objection was disposed of accordingly.

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Issues: Appeal against order-in-appeal, lack of categorical findings, remand for reconsideration

In this judgment by the Appellate Tribunal CESTAT, Mumbai, the appeal was directed against the order-in-appeal, with the respondent filing a cross-objection as well. The Tribunal considered the submissions from both sides and reviewed the records. The Learned DR contended that the order of the Ld. Commissioner (Appeals) lacked categorical findings regarding the appeal's allowance or rejection. The impugned order highlighted the importance of promoting Ayurveda and herbal products due to the depletion of natural resources. However, the Tribunal observed that the Commissioner (Appeals) only concluded that the appeal should be admitted and the original order was infructuous, without expressing any views on the case's merits. Consequently, the Tribunal deemed the order incorrect and set it aside, instructing the Commissioner (Appeals) to issue a detailed order after reconsidering the matter and providing an opportunity for a personal hearing. The appeal was allowed for remand, and the cross-objection supporting the impugned order was also disposed of accordingly.

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