2013 (10) TMI 170

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..... 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 reaso .....

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..... ing order without considering the finding of the commissioner (appeal) that there was no evidence of clandestine removal of goods and more particularly when such finding is based upon a number decisions of the courts and tribunals? 3. Mr. Maity waives service of notice of appeal. 4. We take the appeal itself for hearing. By the impugned judgment and order the learned Tribunal has upset the or .....

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