https://www.taxtmi.com/caselaws?id=78385 The Tribunal's deletion of penalty and interest was found unsustainable because its order gave no reasons, discussed no factual matrix, and identified no statutory or legal basis for the relief. Although it appeared to proceed on the assumption that duty had been paid before the show cause notice, it did not examine whether that fact entitled the assessee to waiver under the applicable provisions or any governing legal principle. The disposal was therefore treated as vague and unspeaking, and the matter was remitted to the Tribunal for fresh consideration in accordance with law. en-us Thu, 11 Mar 2010 00:00:00 +0530 Sat, 25 Dec 2010 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78385 The Tribunal's deletion of penalty and interest was found unsustainable because its order gave no reasons, discussed no factual matrix, and identified no statutory or legal basis for the relief. Although it appeared to proceed on the assumption that duty had been paid before the show cause notice, it did not examine whether that fact entitled the assessee to waiver under the applicable provisions or any governing legal principle. The disposal was therefore treated as vague and unspeaking, and the matter was remitted to the Tribunal for fresh consideration in accordance with law. Case-Laws Central Excise Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78385