Reasoned appellate adjudication required: a bare dismissal without examining issues was set aside and remitted.

The SC held that an appeal cannot be disposed of by a bare statement that it is not fit for interference when the issues raised are not examined and no reasons are recorded. In a Section 35G(1) Central Excise Act appeal, the High Court's failure to deal with the questions before it deprived the parties of a reasoned adjudication. The order was set aside and the matter was remitted for fresh disposal de novo in accordance with law, with a reasoned order.

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Issues: Whether the High Court's disposal of the appeal without discussing or deciding the issues raised, and by merely stating that the case was not fit for interference, was proper.

Analysis: The appeal had been registered under Section 35G(1) of the Central Excise Act, 1944. The High Court did not deal with the issues raised before it and did not record reasons for its conclusion. A disposal of an appeal in such a manner was held to be improper, as the parties were entitled to a reasoned adjudication of the issues.

Conclusion: The order of the High Court was set aside and the matter was remitted for fresh disposal de novo in accordance with law with a reasoned order, in favour of the Revenue.

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