bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.98 OF 2004 The Commissioner of Central Excise ..Appellant Vs. M/s.Sharada Synthetics ..Respondent Mr.Vipin Jain with P.K.Shetty for appellant. Mr.A.S.Rao with Mr.R.B.Pardeshi for respondent. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 18TH JANUARY,2010 P.C. 1. Heard. Perused appeal. 2. The appeal was admitted on 5th October, 2005 on the following substantial question of law: Whether the clearing/removal of the goods without entry of the same in the RG-I Register would amount to clandestine removal so as to make the goods liable for confiscation and penalty under the Central Excise Act ? 3. Learned Counsel for the appellant submits that the Tribunal has decided the appeal by a sketchy order without recording the reasons in support of the order. He further submits that even if the Tribunal had to concur with the order under appeal, even then, the Tribunal was expected to discuss the factual aspect as well as the reasons in short while confirming order of the lower authority. 4. We were taken through the order of the Tribunal, which unequivocally shows that the entire appeal was disposed of by one paragraph order without drawing factual aspects and without giving reasons. The Learned Counsel for the appellant made a grievance that though the judgment of the Tribunal in the case of M/s.Indian Cork Mills Vs. Commissioner of Central Excise Bombay ELT 1984 (17) ELT 513(T), was holding the field, still, it has not been considered. 5. Having heard rival parties, looking to the consensus between the parties, without examining the merits or demerits of the impugned order, dispensing with the reasons in support of this order, impugned order is set aside and the matter is remanded back to the Tribunal for consideration afresh. All contentions on merits are kept open. 6. We hope that the Tribunal will decided the appeal with expeditious dispatch in accordance with law following the principles of natural justice. Appeal stands disposed of in terms of this order with no order as to costs. (K.K.TATED,J.) (V.C.DAGA,J.)