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2016 (12) TMI 773 - CESTAT ALLAHABADServed From India Scheme - N/N. 34/2006 - Status Holder Incentive Scheme - N/N.33/2012 dated 09.07.2012 - clandestine removal - recovery - Held that: - First of all I take objection to the language used by learned Commissioner (Appeals) in the impugned Order-in-Appeal. The learned Commissioner (Appeals) cannot pass judgment on the understanding, interpretation and appreciation by any Member of higher appellate forum. He should not have used the words “the Member of the Tribunal has wrongly equated the debit entries” and the words like “Single Member has failed to appreciate”. This Tribunal expresses unhappiness as use of such language by concerned learned Commissioner (Appeals) and expects that the said Commissioner (Appeals) shall be careful in future in use of language while analyzing the order passed by higher appellate forum. Further, I find that the ratio of the final order in the case of Universal Power Transformer Pvt. Ltd.[2010 (5) TMI 411 - CESTAT, BANGALORE], passed by this Tribunal is squarely applicable in the present case. I, therefore, allow the appeal and set aside the impugned Order-in-Original. The appellant shall be entitled for consequential benefit, if any, as per law.
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