TaxTMI 
TaxTMI 
2026 (7) TMI 1189
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....king the following prayer : - "15. (A) That Your Lordships may be pleased to issue a writ of Certiorari or any other appropriate writ, direction or order quashing and setting aside final order No. A/11488/2023 dated 12.07.2023 (Annexure-"H") with a direction to CESTAT, Ahmedabad to decide Appeal No. C/10977/2013 on merits." 2. Thus, the petitioner seeks a direction to the Central Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT), to decide its appeal on merits. 3. At the outset, learned advocate Mr. Dave, appearing for the petitioners, has submitted that the Tribunal had no justification for remanding the case for de novo adjudication in view of the judgment of this Court in the case of Messrs. CTM Technical Texti....
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....etitioners and classifying them under the relevant Chapter Heading. He has further submitted that the Adjudicating Authority had initially classified the exported goods, declared in the shipping bills as "Flexible Intermediate Bulk Containers", under Chapter Heading 39232990. Subsequently, in appeal, the Commissioner of Customs (Appeals) modified the said classification. Thus, it is submitted that, under the provisions of Section 129B of the Customs Act, 1962 (for short, "the Act), the Tribunal is empowered to remand the matter to the Adjudicating Authority. It is urged that the present petition may not be entertained. 7. We have heard the learned advocates appearing for the respective parties at length and have considered the submission....
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....the course of the proceedings, the petitioners relied upon the decision of this Court in the case of Messrs CTM Technical Textiles Limited (supra). 12. We have noticed that the Tribunal has recorded the rival submissions advanced by the respective parties and also took note of the judgment of this Court in the case of Messrs CTM Technical Textiles Limited (supra), as relied upon by the learned advocate appearing on behalf of the petitioners. 13. After recording the submissions advanced by the learned advocates appearing for the respective parties at length, the Tribunal ultimately confined its findings to paragraph No. 10 of the impugned order. 14. Upon a perusal of the findings recorded by the Tribunal in paragraph No. 10, we are ....
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....pite the fact that this Court had directed the Union of India itself to undertake such an exercise. After recording the aforesaid observations, the Tribunal merely reproduced the relevant Section and Chapter Notes of the Customs Tariff Act, 1975 and proceeded to issue incongruous directions in paragraph No. 10. 17. Thus, as the final directions issued by the Tribunal are difficult to decipher, the impugned judgment and order become unsustainable. All the relevant facts, documentary evidence, and the judgments governing the issue were available before the Tribunal. In view of the availability of the relevant case law and documentary evidence, the Tribunal ought to have examined the rival contentions on merits and rendered a reasoned decis....