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January 2011

Appellate Tribunal order — Non-consider-ation of facts.

By Dr. K. Shivaram
Ajay R. Singh
Advocates
Reading Time 1 mins

New Page 2

16. Appellate Tribunal order
— Non-consideration of facts.


[C.C.E. Coimbatore v.
Kwality Fun Foods & Restaurant P. Ltd., (2010) (259) ELT 641 (SC)]

In the instance case the
CESTAT without adverting to the basis facts and without making any independent
analysis of the agreement between the parties relied on a decision and allowed
the appeal of the assessee.

On appeal by the Revenue
the Supreme Court observed that though the Tribunal has referred to the
findings of the said judgment but without saying anything as to how those
findings are applicable to the facts of the present case. The issue whether
the parties are related person within the meaning of S. 4(4)(e) of the Central
Excise Act is to be considered with reference to facts in each case.

The Tribunal had failed to
advert even to the basic facts and disposed of the appeals in a summary
manner. The impugned order of the Tribunal was set aside and remitted for
fresh consideration.

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