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2007 (12) TMI 50 - CESTAT, KOLKATAOrder passed by Comm. (A) in remand proceedings is not valid or proper as it has not dealt with the submissions and evidences of the Appellants made in their reply but merely held that the Appellants were manufacturers of washing powder branded as “DUTFA” - no spot enquiry conducted to negate the stand of Appellant that it has no factory nor mfg. operation carried out thereat - order appears to be totally un-reasoned & cryptic & passed under suspicion and surmise so it is set aside
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