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Judgment
Mr. Maity appears on behalf of the respondent. A copy of the application together with memorandum of appeal is supplied to him in Court. We admit the appeal upon hearing the learned Advocate for the appellant on the following substantial question of law:-
Whether in the facts and circumstances of the case the learned Tribunal is justified in setting aside the Order of the Commissioner (Appeal) and restoring the Order passed by the Adjudicating Authority and allowing the Appeal filed by the Revenue by a non-speaking order without considering the finding of the commissioner (appeal) that there was no evidence of clandestine removal of goods and more particularly when such finding is based upon a number decisions of the courts and tribunals?
Mr. Maity waives service of notice of appeal.
We take the appeal itself for hearing. By the impugned judgment and order the learned Tribunal has upset the order of the Commissioner of Appeal without assigning any reason as to why the reasoned order of the Commissioner is not acceptable. We think the learned Tribunal should rehear the matter. We set aside the impugned judgment and order, and remand the matter and restore the Tribunal Appeal in its original file.
We direct the Tribunal to hear out the matter and give reasons in accordance with law within two months from the date of communication of this order.
We record that we have not decided anything in the matter as we feel the impugned judgment and order is a non-speaking one and particularly when the Commissioner of Appeal has decided in favour of the assessee with reasons and unless those reasons are held to be absurd and perverse on the facts and circumstances of the case this cannot be brushed aside so lightly.
Accordingly the application and the appeal are disposed of. All parties shall act on a xerox signed copy of this order on usual undertakings.