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2011 (2) TMI 533 - CESTAT, MUMBAISecond round of litigation - Non speaking order - Classification - Lip salve cream - Merely supporting the impugned order, will not give any benefit to the Revenue. If we take the reverse position in this case where this type of order has been passed by the lower appellate authority in favour of the assessee and the department is in appeal, the learned DR will take his stand that this order is not a speaking order - When it is apparent from the record that the impugned order is not a speaking order, the DR should be fair enough to accept that this is not a speaking order - The appeal is allowed by way of remand to the lower appellate authority to pass a detailed order
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