2017 (8) TMI 882

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....mar, Counsel, for the Respondent. ORDER [Order]. - Heard Sri Dipak Seth, Advocate, for appellant and Sri Sudeep Kumar, Advocate, for respondents. 2. This appeal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has arisen from judgment and order dated 11-2-2014 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter re....

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....stantial question of law and if find appropriate may remand the matter. Therefore we formulated following substantial question of law : "(ii) Whether Tribunal was justified in deciding the issue with respect to items by referring to judgment relating to only welding electrodes and whether judgment of Tribunal is reasoned order satisfying requirement of a judgment?" 4. The issue inv....

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....ven otherwise, has not been considered. A very casual and cursory approach has been shown by Tribunal in deciding appeal of Revenue without looking into the question raised in respect to various items. Apparently, judgment of Tribunal is wholly non-speaking and unreasoned. 7. The question how an item can be considered as 'Input' or 'Capital Goods', has been dealt with in a catena of decisi....