2017 (8) TMI 882

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....DER [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 referred to as "Tribunal") in Excise Appeal N....

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....e 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 involved before Tribunal was, whether items like Steel....

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....nd 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 decisions by Supreme Court, various High Courts and Tribunals. ....