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CESTAT Chennai : TIL Ltd. Versus Commissioner of Central Excise, Puducherry : 13th March, 2017


Appeal No. E/654/2007
[Arising out of Order-in-Appeal No.34/2004(P) dt. 18.03.2004 passed by the Commissioner of Central Excise (Appeals), Chennai]

TIL Ltd.


Commissioner of Central Excise, Puducherry

Shri Raghavan Ramabhadran, Advocate For the Appellant
Shri K.P. Muralidharan, AC (AR) For the Respondent

Honble Shri D.N. Panda, Judicial Member
Honble Shri Madhu Mohan Damodhar, Technical Member

Date of Hearing / decision :13.03.2017

FINAL ORDER No.40486/2017

Per: D.N. Panda

Prima facie, the order of the learned Commissioner (Appeals) does not state what is the controversy in this appeal. Ld. appellate authority has simply extracted some portion of the OIO and dismissed the appeal of the assessee. Law does not sanction such order for the legal infirmity it suffers.

2. To obviate above difficulty, to make the order reasoned and speaking, Appellate authority is directed to determine the issues explaining the controversy between the parties. Once the point for decision is determined, reason of decision shall be recorded thereto testing evidence. Accordingly we send the matter back to appellate authority to hear the appellant afresh and recording pleadings as well as evidence, shall pass a reasoned and speaking order.

(Dictated and pronounced in open court)

(Madhu Mohan Damodhar)                 (D.N. Panda)
Technical Member                     Judicial Member


Additional Info

  • Date Range: Monday, 13 March 2017
  • Court/Authority: CESTAT
  • Tax Type: Central Excise
  • Petitioner/Appellant: TIL Ltd. Versus Commissioner of Central Excise, Puducherry
  • Respondent: TIL Ltd. Versus Commissioner of Central Excise, Puducherry
  • Appl no. or Appl year: Appeal No. E/654/2007
  • Supreme Court Location: Delhi
  • CESTAT Location: Chennai
  • AAR Location: Delhi
  • Authority: Supreme Court

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