2012 (7) TMI 136

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..... s to uphold the order of the adjudicating authority, hence, is, as such a non-speaking order - order set aside and matter remanded back to the revisionary authority - ST/542 of 2010 & ST/CO/24 of 2011 - - - Dated:- 15-6-2012 - Mr. M.V. Ravindaran, J. For Appellant : Shri Rajendra Nagar, AR For Respondent : Shri R.R. Dave, Advocate Per : Mr. M.V. Ravindaran; This appeal i .....

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..... sessee. This order of the adjudicating authority is reviewed by the Commissioner as a revisionary authority and upheld the same. On perusal of the impugned order, as correctly pointed out by the learned SDR, I find that the revisionary authority in paragraph 3 has not given any reasoning for coming to the conclusion for upholding the same order in original. The same is reproduced :- 3. After g .....

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