EXCISE AND SERVICE TAX:
HC remanded matter as CESTAT passed order without giving proper reasons:
Excise : Decision of judicial authority should give proper reasons for arriving at a particular conclusion.
Excise : Apart from mere assertion, there is no mention in impugned order of any decision of Appellate Tribunal, which has taken a contrary view prior to decision in IndusInd Bank; Impugned order set aside and matter remanded to Tribunal for denovo consideration.
[IN THE HIGH COURT OF JUDICATURE AT BOMBAY, HDFC Bank Ltd. Versus Commissioner of Central Excise, Thane-IIWrit Petition No. 844 of 2020 with Central Excise Appeal No. 1 of 2020, decided on 10-6-2024]
