2011 (7) TMI 934

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..... ce the issue involved in this case  lies in a narrow compass, we take up the appeal for disposal in the absence of any representation from the respondent. 2. This appeal is directed against the order-in-appeal No.06/2003 (JCH) Export dated 30.01.2003, vide which Commissioner (appeals) has set aside the order-in-original. 3. Brief facts that arise for consideration are the respondent herein .....

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..... . The respondents have waived issuance of show-cause notice. On an appeal, we find that the Ld. Commissioner (Appeals) has set aside the order of the lower authority without giving any proper findings. The findings recorded by the Ld. Commissioner are very sketchy and do not correspond with the final conclusions arrived at. In view of this, keeping all the issues open, we set aside the impugned or .....

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