Reasoned consideration of permission and exemption conditions required; cryptic appellate order was set aside and remanded for fresh adjudication.

An appellate order cannot be sustained where it fails to consider the governing Letter of Permission, its amendment permitting manufacture of plastic bags, and the conditions of the exemption notifications applicable to a 100% export-oriented unit. The Tribunal's cryptic disposal did not address whether the assessee's activity fell within the permitted goods description or whether duty demand was justified on the material before it. The HC set aside the impugned order and remanded the matter to the Tribunal for fresh adjudication on merits and in accordance with law.

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Issues: Whether the Tribunal's order dismissing the assessee's appeal could be sustained when it did not examine the relevant Letter of Permission, its amendment, and the conditions of the exemption notifications, and whether the matter should be remanded for fresh decision.

Analysis: The Tribunal had disposed of the controversy in a cryptic manner without dealing with the terms of the Letter of Permission, the amendment permitting manufacture of plastic bags, or the conditions of the notifications governing duty-free procurement for a 100% export-oriented unit. The order did not show a consideration of the relevant material bearing on whether the assessee's activity fell within the permitted description of goods and whether the demand of duty was justified. An adjudication of this nature required clear reasoning and application of the governing notifications and permission documents.

Conclusion: The Tribunal's order could not be sustained. The appeals were allowed, the impugned order was set aside, and the matter was remanded to the Tribunal for fresh on merits and in accordance with law.

Ratio Decidendi: A cryptic appellate order that omits consideration of the governing permission and exemption conditions cannot be sustained and must be set aside for fresh adjudication.

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