2018 (6) TMI 79

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.... with Sham Walve ORDER P.C.: By order dated 23rd August 2017, the parties were put to notice that this appeal will be taken up for final disposal at admission stage on the substantial question of law noted in the said order. 2. The appellant has taken an exception to the judgment and order dated 29th September 2015 rendered by the Customs, Excise and Service Tax Appellate Tribunal (for short....

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....r section 77 was upheld. 4. The impugned judgment runs only in two pages. Paragraph2 of the judgment merely records that both the sides are heard and record is perused. Paragraph3 contains narration of facts. The Appellate Tribunal has not at all noted the gist of submissions canvassed across the bar. Paragraphs4 and 5 are the only paragraphs which purport to be the findings of the Tribunal, whic....

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....cts of the case in its correct perspective. We do not find any reason to interfere in such a reasoned order." 5. Thus, the Appellate Tribunal has not even bothered to record the gist of submissions made before it. The findings recorded are cryptic. The Appellate Tribunal has not adverted to the findings recorded by the first appellate authority. The Appellate Tribunal observed that the impugned ....