CESTAT quashes order as it lacked reasoning or findings to support its conclusion

Commissioner of Customs Central Excise Vs Cipla Ltd (CESTAT Mumbai) CESTAT observed that impugned order has been issued in a highly unusual manner, lacking any reasoning or findings to support its conclusion. Although the order appears detailed, it primarily consists of recording the submissions made by the assesses and the revenue, with a brief two-line conclusion stating that the order is set aside with consequential relief as per law, and the appeal is allowed. This violates the fundamental principle that justice must not only be done but also seen to be done. The assessee’s app...