2015 (8) TMI 1174

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....avi i/b. M/s. PDS Legal, for the Appellant. Shri Pradeep S. Jetly, for the Respondent. ORDER P.C. : This Appeal of the Assessee is directed against the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai in Appeal No. E/384/2009-Mum. 2. By the order dated 26th July, 2013, the Tribunal has passed the following order and direction :- "... 14. Sin....

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....e adjudication order to lists out clearly the issues and the amount involved on every issue and for any reason if any document or any details submitted by the assessee is not accepted findings should be given. The liability to penalty will be recomputed based upon the duty liability so arrived. 3. We have heard both sides and both do not dispute the position as noted in para 14 above. We do ....

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....o in the light of the conclusions recorded in para 14 and reproduced above, was the Tribunal justified in sending the matter back to the Commissioner and on a limited issue?" 5. By consent of both sides, we quash and set aside the order impugned in this Appeal. Both sides conceded that recording of reasons by this Court may tantamount to expression of opinion either way. They do not therefor....