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2016 (3) TMI 1168 - AT - Central ExciseClassification - Held that: - the primary adjudication order as also the impugned orders-in-appeal are speaking orders and cannot be said to have been passed summarily. The orders rationally discuss the nature of the impugned goods vis-à-vis entries in the Central Excise Tariff to arrive at the classification. We also find that while the appellant made certain assertions regarding classification, it did not give any supporting evidence - the lower adjudicating authorities have discharged their onus by giving the basis/grounds for determining the classification while the appellant never submitted any literature/documents/ evidence to support its assertions - Appeal dismissed.
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