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2014 (4) TMI 88 - CESTAT AHMEDABADAvailment of Cenvat credit on the basis of credit notes - Held that:- appellant has taken various grounds before the first appellate authority while assailing the order of the adjudicating authority and has relied upon various case laws which were in his favour. I find that the first appellate authority has not given any finding on the merits of the case and has only come to the conclusion that the appellant has not passed on the incidence of duty. In my view, the impugned order is a non-speaking order. As I am remanding the matter back to the first appellate authority to reconsider the issue afresh - Decided in favour of Revenue.
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