https://www.taxtmi.com/caselaws?id=377158 The Court upheld the Tribunal's decision to remand issue (ii) for reconsideration but criticized the Tribunal for not adequately considering issues (i), (iii), and (iv). As these issues lacked proper recorded submissions, the Court ruled in favor of the appellant, setting aside the Tribunal's decision on these aspects. The Court emphasized the importance of a speaking order for fairness and directed parties to seek rectification only when specific submissions were not recorded. The appeal was restored for fresh consideration with proper reflection of parties' submissions, addressing all issues comprehensively. en-us Fri, 15 Mar 2019 00:00:00 +0530 Sat, 31 Aug 2019 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377158 The Court upheld the Tribunal's decision to remand issue (ii) for reconsideration but criticized the Tribunal for not adequately considering issues (i), (iii), and (iv). As these issues lacked proper recorded submissions, the Court ruled in favor of the appellant, setting aside the Tribunal's decision on these aspects. The Court emphasized the importance of a speaking order for fairness and directed parties to seek rectification only when specific submissions were not recorded. The appeal was restored for fresh consideration with proper reflection of parties' submissions, addressing all issues comprehensively. Case-Laws Central Excise Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377158