Standard Radiators Pvt. Ltd. vs Commissioner Of Central Excise

The Supreme Court emphasized that the Tribunal, as the final fact-finding authority, must provide a detailed discussion of the facts rather than cursory conclusions. The Court set aside the Tribunal's order and directed that the assessee's appeal (E/316/88-Bom.) be restored for a fresh hearing, ensuring thorough consideration of the case. The Court did not express any opinion on the merits of the case and maintained the interim stay previously granted.