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2007 (9) TMI 266 - CESTAT, MUMBAITechnical Testing & Analysis - Commissioner (Appeals) has only picked up alternate submission and disallowed their appeal without giving any findings on the main submissions made by the appellant, on non-taxability of the services under category of ‘Technical Testing & Analysis’ – Held that - Commissioner (Appeals) has not considered the merits of the case but has considered the plea of the appellant as regard the liability of payment of service tax. To our mind this order, is a non-speaking order, on merits of the case. As such, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to reconsider the issue afresh on merits and other pleas as raised by the appellant in their appeal memorandum
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