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2018 (9) TMI 502 - CESTAT NEW DELHIRectification of Order - Manpower recruitment or supply agency Services - Held that:- From the record, it is observed that the grounds of appeal as raised before the Commissioner (Appeals) included all other grounds of defence as were taken by the appellant before the original adjudicating authority. The silence of the Commissioner qua all remaining grounds mentioned therein makes it clear that the order of Commissioner (Appeals) is a non-speaking order as far as the merits of the appeal are concerned - Further perusal of record shows that the appellant himself has provided a chart with breakup of such different services, as alleged by the Department of being provided by him. It is a fit case to be remanded back to Commissioner (Appeals) to be re-decided qua all the issues of the appeal - appeal allowed by way of remand.
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