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2012 (4) TMI 202 - AT - Central ExciseAppeal of the department against the order of the Commissioner (Appeals) - original authority had confirmed the demand of duty against the respondent by clubbing their clearances of furniture items with similar clearances made by two other units and denying SSI benefit - the respondent submitted that the appeals filed by the department were found to be defective by reason of no show-cause notice having been issued to the other two units - Held that:- the learned Commissioner (Appeals) did not record a speaking order on the issue agitated before him - chose to make a reference to an order passed by his Chennai counterpart - This kind of orders cannot be upheld as it is incumbent on the appellate authority to discuss the issue and record its decision - allow this appeal by way of remand to the Commissioner (Appeals) with a request to pass a speaking order
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