TMI Blog2014 (8) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... absence in the adjudication order. Thus the Order-in-Original fails to fulfill the basic requirement of being a speaking order - Matter remanded back - Decided in favour of assessee. - E/59303/2013-EX[DB] - FINAL ORDER NO:52752/2014 - Dated:- 30-6-2014 - G Raghuram And R K Singh, JJ. For the Appellant : Mrs Rohini Aggarwal For the Respondent : Sh Govind Dixit, DR PER : R K Singh 1. This order is being issued in respect of Stay Application No./E/Stay/59931/2013 and Appeal No E/59303/2013, filed by M/s. Bharat Oman Refineries Ltd. (hereinafter referred to as the Appellants ) against Order-in-Original No.24/Commr/CEX/SGR-II/2013, dt.16.05.13 issued in respect of Show Cause Notice No. DGCEI /AZU/36-191/2012-13/512 dt.16.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be improper. The Adjudicating Authority dropped the demand of ₹ 19.61 Crores and confirmed the remaining demand as mentioned in para 1 above. 4. The Appellants contented that out of the demand of ₹ 25,59,76,547/- Crores confirmed vide the said order-in-original approximately 12.38 Crores pertained to the goods covered under the Chapter heading 82, 84, 85 90 in respect of which they had submitted all the duty paying documents i.e. invoices in the form of three files, the receipt of which was duly acknowledged but the same have not been considered in the order-in-original. An amount of ₹ 15.2 Crores pertained to goods used for plant and machinery other than support structures and this amount has been confirmed withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. We find that several contentions of the Appellants have not been considered analyzed in the Adjudication Order nor any findings given thereon. The discussion regarding the invoices claimed to have been submitted by the Appellants in three files to substantiate proper availment of the Cenvat Credit based thereon is also conspicuous by its absence in the adjudication order. Thus the Order-in-Original fails to fulfill the basic requirement of being a speaking order. 7. In the light of the forgoing, we allow the stay petition, set aside the impugned order and remand the case to the Adjudicating Authority with the following directions:- (i) the Appellants shall file a comprehensive reply along with all the relevant documents withi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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