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2019 (2) TMI 1483 - AT - Central ExciseClandestine removal - non-speaking order - Revenue has stated that Commissioner (Appeal) has not considered various evidences arrive while dropping the demand - variation in the consumption of electricity - Held that:- The matter was remanded back to the adjudicating authority to render a finding in respect of power consumption specifically. The respondents have made detailed submissions in this regard, however, adjudicating authority has dealt the entire submission on the issue of power consumption - For making such observations, Original Authority has relied upon the Order-in-Original which has been set aside by the Commissioner (Appeal) long back and the order of the Commissioner (Appeal) was set aside by the Tribunal and matter remanded back. It is not understood how adjudicating authority could have relied upon the findings rendered in the order which has been set aside. when the matter was remanded for re-consideration of the same. Having not been done so, the Revenue cannot be aggrieved by the order of Commissioner (Appeal). Since adjudicating authority has not rendered any finding in respect of the issue for which the matter was earlier remanded back to him. We hold that he was not in a position to give any adverse finding in this regards. We are firmly of the view that the backbone of the case made against the appellants is variation in power consumption. Since adjudicating authority has not found it fit to render any finding in this respect we draw adverse inference on it as has been done by the Commissioner (Appeal) - All the other evidences have been well considered by the Commissioner (Appeal) in his order for dropping the demands. Appeal dismissed - decided against Revenue.
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