2017 (11) TMI 557

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.... Legal for the respondent JUDGMENT ( Per A. S. Oka, J. ) 1 Heard the learned counsel appearing for the appellant. By order dated 18th September 2017, this Court had directed that the appeal will be heard at admission stage on the question of law incorporated in the said order. 2 The appellant revenue preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Wes....

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....ed which has been rejected by the impugned order dated 7th November 2016. 3 The material part of the impugned order reads thus: "3 On perusal of the records, we find that the first appellate authority has set aside orderinoriginal dated 25.3.2015 and allowed the appeal of the respondent in claiming the interest of the belated refund of the deposits made by them with the Customs departm....

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....Tribunal and the application has been dealt with in a cursory manner without recording prima facie findings. The submission of the learned counsel for the respondent is that the Appellate Tribunal is not expected to write a detailed Judgment while dealing with the application for waiver and in fact, in the present case, the Appellate Tribunal has recorded that the application has no merit. 5 We....

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....econsidered by the Appellate Tribunal in the light of observations made in this order. 7 Hence, we pass the following order: (I) The impugned order dated 25th October 2016 is quashed and set aside and the application No.C/S/92914/16Mum in Appeal No.MUM-CUSTM-SMP-80/ 2015-16 is restored to the file of the Appellate Tribunal; (II) The Appellate Tribunal shall hear and decide the....