https://www.taxtmi.com/caselaws?id=329006 The Appellate Tribunal CESTAT CHENNAI emphasized the importance of adhering to the prescribed legal process under section 35A(4) of the Central Excise Act, 1944. The Tribunal highlighted that failing to frame issues and provide reasons in the appellate order results in a lack of judicial scrutiny. The judgment directed the appellate Commissioner to fulfill these requirements, referencing guidelines from the Apex Court on writing judicial orders. The appeal was remanded to ensure compliance with the legal procedures, emphasizing the principles of natural justice and judicial scrutiny. en-us Fri, 06 Nov 2015 00:00:00 +0530 Mon, 20 Jun 2016 13:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329006 The Appellate Tribunal CESTAT CHENNAI emphasized the importance of adhering to the prescribed legal process under section 35A(4) of the Central Excise Act, 1944. The Tribunal highlighted that failing to frame issues and provide reasons in the appellate order results in a lack of judicial scrutiny. The judgment directed the appellate Commissioner to fulfill these requirements, referencing guidelines from the Apex Court on writing judicial orders. The appeal was remanded to ensure compliance with the legal procedures, emphasizing the principles of natural justice and judicial scrutiny. Case-Laws Central Excise Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329006