Cc, Chennai Vs. M/S. Jamara Textile Processing Pvt. Ltd. - Court Judgment

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SubjectCriminal
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnMar-11-2010
Case NumberC/S/90 of 2010 & C/101 of 2010
JudgeThe Honourable Dr. Chittaranjan Satapathy, Technical Member
AppellantCc, Chennai
RespondentM/S. Jamara Textile Processing Pvt. Ltd.
Advocates:Shri C. Dhanasekaran, SDR, for the appellant. Shri R. Hari, Adv., for the respondent.
Excerpt:
heard both sides. i find that the lower appellate authority has remanded the matter to the original authority for issue of a favourable order after following the principles of natural justice. i find nothing wrong with his order as in the first instance, the original authority has not passed any speaking order. one fails to appreciate why the department is filing an appeal against the order of the lower appellate authority who was merely directed the original authority to pass a speaking order! as such, the department s appeal along with the stay petition is dismissed.
Judgment:

Heard both sides. I find that the lower appellate authority has remanded the matter to the original authority for issue of a favourable order after following the principles of natural justice. I find nothing wrong with his order as in the first instance, the original authority has not passed any speaking order. One fails to appreciate why the department is filing an appeal against the order of the lower appellate authority who was merely directed the original authority to pass a speaking order! As such, the department s appeal along with the stay petition is dismissed.