TaxTMI 
TaxTMI 
2010 (4) TMI 775
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Respondent. [Order per : H.N. Devani, J. (Oral)]. - After condoning the delay caused in filing the Tax Appeal, as the papers of the Tax Appeal are available with the Court, with the consent of the learned advocates for the parties, the appeal is taken up for hearing today. 2. Appellant-revenue has challenged order dated 24-6-2008 [2008 (232) E.L.T. 497 (Tribunal)] made by the Custo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d on the respondent under Rule 26 of the Central Excise Rules, 2002 without recording any findings?" 6. The learned Standing Counsel has assailed the impugned order made by the Tribunal submitting that the order is absolutely silent as regards what weighed with the Tribunal while setting aside the penalty imposed on the respondent. 7. Learned advocate for the respondent has submitted t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ating authority was not justified in imposing the said penalty. While deciding the issue as regards the entitlement of M/s. Manaksia Limited to avail of CENVAT Credit, the Tribunal has also set aside the penalty imposed on the present respondent. 9. Thus, insofar as the case of the present respondent is concerned, the impugned order of the Tribunal is totally silent and no reasons are forthc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt is required to be set aside, it is not possible for this Court to state one way or the other as to whether the Tribunal was justified in setting aside the said penalty. The impugned order of the Tribunal, being a non-speaking order insofar as the case of the present respondent is concerned, cannot be sustained to that extent. 11. In the light of the aforesaid, it is held that in the Tribu....