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of <h1>Court overturns Tribunal ruling for inadequate reasoning, stresses importance of thorough judgments</h1> <h3>Vivilon Textile Industries Pvt Ltd., Harish Bulchandani Versus The Commissioner of Central Excise And Customs, Raigad</h3> Vivilon Textile Industries Pvt Ltd., Harish Bulchandani Versus The Commissioner of Central Excise And Customs, Raigad - 2019 (365) E.L.T. 743 (Bom.) Issues:Appeal against judgment of the Customs, Excise and Service Tax Appellate Tribunal regarding recovery of central excise duty exemption and personal penalty imposition.Analysis:The appeals arose from a common judgment of the Tribunal dated 12.12.2017. The Appellant, a Private Limited Company, received a show cause notice regarding alleged sales to Panorama Enterprises, triggering a demand for recovery of central excise duty exemption with interest and penalties. The director of the company was also implicated for a personal penalty. Both the company and its director opposed the proposal, engaging in the show cause notice proceedings. The adjudicating authority upheld the duty recovery, interest, and penalty, imposing a personal penalty on the director. Unsuccessful at the appellate level, both parties approached the Tribunal, contending that the sales were valid despite subsequent license cancellation of Panorama Enterprises.The Tribunal, in a brief judgment, dismissed both appeals, citing that the goods were sold without consideration, no payment was received, and no effort was made to recover the amount. It was discovered that Panorama Enterprises was a fictitious firm without a valid ARO. The High Court expressed dissatisfaction with the Tribunal's handling of the issues, noting the lack of detailed reasoning and analysis in the judgment. Emphasizing the importance of thorough judgments to facilitate appellate review, the High Court set aside the Tribunal's judgment, reviving both appeals for fresh consideration in accordance with the law.In conclusion, the High Court overturned the Tribunal's judgment due to inadequate reasoning and analysis, directing the appeals to be reheard and decided in compliance with legal standards. The decision highlights the necessity for comprehensive judgments to aid in appellate review and ensure proper consideration of all legal and factual contentions.
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