2019 (5) TMI 588

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. P.C. : 1. This appeal under section 35G of the Central Excise Act (for short "the said Act") challenges the order dated 21st July 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). 2. On 26th March 2019, while admitting the appeal, we passed the following order : "Following substantial question of law arises: ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that no penalty would be levied upon the respondent without any reasons in support. 5. We note that the Tribunal is the fact finding authority under the Act and is required to deal both with the question of fact and law. The Tribunal should not as a matter of course remand the issues before it to the Adjudicating Authority, unless investigation into facts is required and this can be best carri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sue on merits is remanded to the Adjudicating Authority. This manner of dealing with an appeal is a classic case of putting the cart before the horse. 6. Thus, the impugned order dated 21st July 2017 passed by the Tribunal is set aside. Appeal of the respondent is restored to the Tribunal for passing the fresh order in accordance with law. 7. For the above reasons, we pass the following orde....