2011 (4) TMI 516

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.... B.K. Prasad and Mrs. Anil Katiyar, Advocates, for the Appellant. S/Shri M.H. Patil, Sandeep Narain, Shri Narain and M/s. S. Narain & Co., Advocates, for the Respondent. [Order]. -  These appeals are directed against the order dated 10-6-2002 passed by CEGAT allowing the appeal filed by the respondents holding that the order passed by the Commissioner is illegal and, therefore, the s....

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....herefore set aside the impugned order and allow the appeals with consequential relief according to law. " 3. It is thus crystal clear that there is no appreciation of the facts as also the law laid down by the Tribunal. The Tribunal has chosen to set aside a reasoned order passed by the Commissioner and while doing so, it was of utmost necessity for the Tribunal to record its reasons for d....

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....erefore, it was required for the Tribunal to discuss the evidence and thereafter come to a finding as to whether or not there was any manufacturing activity on the part of the respondents on the facts and the circumstances of the present case. That being the position, we set aside the Impugned judgment and order and remit the matter back to the Tribunal for fresh and de novo consideration of all t....