https://www.taxtmi.com/caselaws?id=257049 A cryptic appellate order that failed to address the assessee's substantive objections to export cess on menthol crystals was found inadequate for proper adjudication. The High Court noted that the Tribunal had not meaningfully examined whether menthol crystals fell within the statutory levy, nor the effect of repeal on the alleged liability to cess, interest and demand. Because the rival submissions on the core controversy were not dealt with in a reasoned manner, the order was set aside and the matter remanded to the Tribunal for fresh decision on merits and in accordance with law. The issue of levy itself was left open. en-us Mon, 23 Feb 2015 00:00:00 +0530 Wed, 26 Aug 2015 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257049 A cryptic appellate order that failed to address the assessee's substantive objections to export cess on menthol crystals was found inadequate for proper adjudication. The High Court noted that the Tribunal had not meaningfully examined whether menthol crystals fell within the statutory levy, nor the effect of repeal on the alleged liability to cess, interest and demand. Because the rival submissions on the core controversy were not dealt with in a reasoned manner, the order was set aside and the matter remanded to the Tribunal for fresh decision on merits and in accordance with law. The issue of levy itself was left open. Case-Laws Customs Mon, 23 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257049