2024 (2) TMI 1577 - SCH - Central Excise

Appeal did not raise any substantial question of law; impugned order set aside and matter remanded for fresh adjudication

SC held the appeal did not raise any substantial question of law and thus was not maintainable; the impugned order was set aside and the matter remitted ... Maintainability of appeal - no substantial question of law was involved in the appeal - absence of any reason whatsoever the order impugned in the appeal was set aside - HELD THAT:- An appropriate order may be made in this appeal. In response to this submission, learned ASG pointed out that the appeal was filed by the respondent herein and if this Court were to set aside the impugned order then the matter may be remanded to the High Court for a fresh adjudication. The impugned order is set aside and the matter remanded to the High Court - appeal disposed off by way of remand. The Court granted leave and considered an appeal from an assessee aggrieved by a High Court order in CEXA No.1/2019. The impugned order had 'categorically recorded that no substantial question of law was involved in the appeal,' yet, 'even in the absence of any reason whatsoever' it was set aside and the matter remanded to the Tribunal for de novo consideration. The appellant contended that where 'no substantial question of law was at all involved,' the appeal should have been dismissed rather than disturbing an order favorable to the appellant and remanding for fresh adjudication. The State argued that the respondent had filed the appeal and if the impugned order were set aside the matter should be remitted to the High Court. The Court set aside the impugned order and remanded the matter to the High Court, restoring CEXA No.1/2019 on the High Court file, directing its disposal 'in accordance with law and as expeditiously as possible.' Pending applications stand disposed.