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2013 (10) TMI 170 - HC - Central ExciseNon Speaking Order – No Evidence of Clandestine Removal of Goods – Held that:- The judgment and order the learned Tribunal had upset the order of the Commissioner of Appeal without assigning any reason as to why the reasoned order of the Commissioner was not acceptable - we think the learned Tribunal should rehear the matter - We set aside the judgment and order, and remand the matter and restore the Tribunal Appeal - We record that we have not decided anything in the matter as we feel the judgment and order was a non-speaking one and particularly when the Commissioner of Appeal had decided in favour of the assessee with reasons and unless those reasons were held to be absurd and perverse on the facts and circumstances of the case this cannot be brushed aside so lightly.
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