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2016 (6) TMI 715 - AT - Central ExciseCommissioner (Appeals) act in accordance with the mandate of section 35A(4) of Central Excise Act, 1944 - Held that:- The present order which is impugned is suffers from legal infirmity for no issues framed nor cogent reason stated. Therefore, that is returned to the appellate Commissioner to carry out his duty in accordance with section 35A(4) of Central Excise Act, 1944 and granting full length of opportunity of hearing to the appellant shall frame the issue, state the reason of his decision and his decision to meet judicial scrutiny.
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