Disposal of appeal by High Court by merely saying that case was not a fit case to be interfered with is not proper; High Court must discuss issues raised by parties and dispose of matter with a reasoned order

[2013] 30 taxmann.com 8 (SC)

SUPREME COURT OF INDIA

Commissioner of Central Excise, Allahabad

v.

U.P. State Sugar Corpn. Ltd.*

26-08-2011

 Issues raised in appeal before High Court were not discussed and dealt with by High Court except for saying that case was not a fit case to be interfered with - HELD : Thiswas not a proper disposal of appeal - High Court must discuss issues raised by parties and dispose of matter with a reasoned order - High Court order set aside and matter remitted back to High Court for decision afresh [Para 4] [In favour of revenue]