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2015 (6) TMI 1219 - AT - Central ExciseCENVAT Credit - all points raised by appellants were not considered by by first appellate authority - principles of natural justice - HELD THAT:- It is to be seen that the first appellate authority has not considered any of the points raised by the appellants in its correct perspective and has not recorded any findings in the impugned order. These appeals need reconsideration in the hands of the first appellate authority - the appeals are allowed by way of remand to the first appellate authority, with a direction to restore the appeals to their original number and dispose them of by a reasoned order, after following the principles of natural Justice.
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