https://www.taxtmi.com/caselaws?id=107048 An appellate order must record a clear and definite conclusion; where conditional language leaves it uncertain whether the Department's appeal is allowed or rejected, the order is vague and liable to be set aside. Recovery of excess Modvat credit, if any, must be examined under excise law and with reference to the actual variation in additional customs duty; it cannot be tied to refund of basic customs duty sanctioned under customs law. The impugned order-in-appeal was therefore set aside and the orders-in-original restored. en-us Fri, 03 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 12:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107048 An appellate order must record a clear and definite conclusion; where conditional language leaves it uncertain whether the Department's appeal is allowed or rejected, the order is vague and liable to be set aside. Recovery of excess Modvat credit, if any, must be examined under excise law and with reference to the actual variation in additional customs duty; it cannot be tied to refund of basic customs duty sanctioned under customs law. The impugned order-in-appeal was therefore set aside and the orders-in-original restored. Case-Laws Central Excise Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107048