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2009 (5) TMI 236 - CESTAT, BANGALORENon-speaking order - finding of the Commissioner is just limited to 5 lines - Obviously a demand of nearly Rs. 48 lakhs should have been dealt with in a better manner. In our view this is not at all a speaking order. The contentions made by the appellants should have been gone through in depth and on each point a proper finding ought to have been given. Moreover there is no finding with regard to the invocation of extended period. In these circumstances, the impugned order has no merit at all. Consequently we set aside the same and remand the entire matter to the Original Authority for passing a de novo order
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