Appeal against a Central Excise order decided without discussion by remanding the matter to the authority below to pass a reasoned order.
Remand to the Commissioner (Appeals) to pass a reasoned order after de novo discussion.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI
PRINCIPAL BENCH - COURT NO. 1
CUSTOMS APPEAL NO. 51980 OF 2019
(Arising out of Order-in-Appeal No. 59-115-SM-CUS-JPR-2019 dated 05.04.2019 passed by the Commissioner (Appeals), Central Excise & CGST, Jaipur)
Commissioner of CGST and Central Excise ...… Appellant
N C R Building, Statue Circle, C-Scheme Jaipur - 302005 (Rajasthan)
VERSUS
Century Metal Recycling Pvt. Ltd. …Respondent
Tatarpur Bhagola Road, Village Tatarpur, Post Asawati
Palwal – 121102 (Haryana)
APPEARANCE :
Shri S.K. Rahman, authorized representative of the department
Shri K. Krishnamohan Menon, Ms. Parul Sachdeva & Ms. Priya, advocates for the respondent
CORAM : HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)
DATE OF HEARING : 02.07.2024 DATE OF DECISION :19.08.2024
ORDER SHEET
Appeal is allowed. For order, see order of date in
Customs Appeal No. 51976 of 2019.
(JUSTICE DILIP GUPTA) PRESIDENT
(P.V. SUBBA RAO) MEMBER (TECHNICAL)
Golay
Commissioner of CGST and Central Excise
Century Metal Recycling Pvt. Ltd.
Dilip Gupta
P.V. Subba Rao
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
