IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.612 of 2007 COMMISSIONER OF CUSTOMS, PATNA, C.R. BUILDING, B.C. PATEL PATH, PATNA-800001 …..RESPONDENT---APPELLANT Versus M/S SHRI BAJRANG OIL MILLS, K-47/84, MACHHODARY PARK, VARANASI (U.P). …..APPELLANT---RESPONDENT ------- 05. 11.11.2009 Heard Mr. Sanjay Kumar for the appellant, and Mr. S. D. Sanjay for the respondent. This appeal under section 130 of the Customs Act,1962, is directed against the order dated 17.05.2007, passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zone Bench, Kolkatta, in Customs Appeal No. CDM-60 of 2005 (M/s Shri Bajrang Oil Mills Vs. Commissioner of Customs, Patna), whereby the appeal preferred by the present respondent has been allowed, and the order dated 25.02.2005, passed by the Commissioner (Appeals) Central Excise and Customs, Patna, in Appeal No.102/PAT/CUS/APPEAL/2005 (Annexure-3), has been set aside. We have perused the materials on record and considered the submissions of learned counsel for the parties. It appears that the learned Tribunal has disposed of the matter in a most perfunctory manner. The Tribunal is hereby reminded that it is a forum of facts and is, therefore, duty-bound to examine all issues of facts and law which arise before it, which is the sine-qua non for creation of any statutory Tribunal. Reference may be made to the judgment of the - 2 - Supreme Court in the case of Commissioner of Central Excise, Bangalore Vs. Srikumar Agencies and Ors., reported in (2009) (l) S.C.C. 469. We are, therefore, of the view that the impugned order falls far short of the requirements and is unsustainable in law. In the result, the order dated 17.05.2007, passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zone Bench, Kolkatta, in Customs Appeal CDM-60 of 2005 is hereby set aside, and the matter is remitted to the Tribunal to dispose of the said Custom Appeal No. C.D.M.60/2005 in accordance with law. The Tribunal shall keep in view the judgment of this Court in the Case of M/s Kumar Sain Traders Vs. Union of India, reported in 2005 (2) PLJR 744, as well as the order dated 04.05.2005 (Annexure-5), passed by the same Bench in MJC No.973 of 2001(M/s Hillman Woolen Co. Vs. The Union of India & Ors.). The appeal is accordingly allowed. hr ( S. K. Katriar ) ( Kishore K. Mandal )