2016 (4) TMI 106

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....Shri Maneesh Sharma, Advocate. For the Respondent : Shri Raja Sharma, Advocate. ORDER PER NAVIN SINHA, CHIEF JUSTICE 1. The present appeal has been preferred against the final order No. A/54600/2014-EX (DB) dated 27.11.2014 in Appeal No. E/53614/2014-EX (DB) passed by the Customs, Excise, Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as 'the CESTAT').1 2. We h....

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....rior to declaration of law by the Larger Bench, the demand was time barred and was set aside without going into merits of the case. 4. In Tax Case No. 48 of 2012 (Union of India v. M/s. Harshad Thermic Industries Pvt. Ltd) a Division Bench had observed that any order of the Court or Tribunal amenable to appeal or revision and scrutiny by a superior Court was required to contain the necessary fact....

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....ular manner in favour of one party and against other by the Tribunal and lastly the Tribunal did not assign any reason and nor any decision of Apex Court or High Court was relied on in support of its conclusion. These infirmities, in our opinion, renders the impugned order totally unsustainable in law and hence it deserves to be set aside." 5. The matter was therefore remanded for deciding afres....