https://www.taxtmi.com/caselaws?id=764078 The Bombay HC set aside CESTAT's order regarding clandestine removal of goods classified under different headings (3197 for official clearance vs 8424 for unofficial/clandestine removal). CESTAT failed to address central issues including clandestine removal, factual findings, and Commissioner's reasoning, issuing only a cryptic single-paragraph order. The HC held CESTAT violated principles established in Santosh Hazare case by not applying conscious mind or recording reasoned findings on all issues. The appellate court must provide supported reasoning on all contentions. Three substantial questions of law were answered favoring revenue against the assessee. en-us Thu, 02 Jan 2025 00:00:00 +0530 Thu, 02 Jan 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764078 The Bombay HC set aside CESTAT's order regarding clandestine removal of goods classified under different headings (3197 for official clearance vs 8424 for unofficial/clandestine removal). CESTAT failed to address central issues including clandestine removal, factual findings, and Commissioner's reasoning, issuing only a cryptic single-paragraph order. The HC held CESTAT violated principles established in Santosh Hazare case by not applying conscious mind or recording reasoned findings on all issues. The appellate court must provide supported reasoning on all contentions. Three substantial questions of law were answered favoring revenue against the assessee. Case-Laws Central Excise Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764078