https://www.taxtmi.com/caselaws?id=753973 The HC quashed the CESTAT's order rejecting the petitioner's application under Section 35C(2) of the Central Excise Act, 1944, citing lack of proper reasoning and reliance on irrelevant facts. The matter was remanded for denovo consideration, with a directive for expedited resolution of the Miscellaneous Application. The petitioner was granted permission to withdraw the Central Excise Appeal with liberty to file afresh. The judgment underscored the necessity for judicial clarity and detailed reasoning in decisions. en-us Mon, 10 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753973 The HC quashed the CESTAT's order rejecting the petitioner's application under Section 35C(2) of the Central Excise Act, 1944, citing lack of proper reasoning and reliance on irrelevant facts. The matter was remanded for denovo consideration, with a directive for expedited resolution of the Miscellaneous Application. The petitioner was granted permission to withdraw the Central Excise Appeal with liberty to file afresh. The judgment underscored the necessity for judicial clarity and detailed reasoning in decisions. Case-Laws Central Excise Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753973