TMI Blog2014 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellate authority has not given any finding on the merits of the case and has only come to the conclusion that the appellant has not passed on the incidence of duty. In my view, the impugned order is a non-speaking order. As I am remanding the matter back to the first appellate authority to reconsider the issue afresh - Decided in favour of Revenue. - E/556 of 2011 - - - Dated:- 21-1-2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in terms of Section 11AB and Section 12A 12B of the Central Excise Act, 1944. Therefore, a show cause notice dated 31.8.2009 was issued to the appellant for rejection of the refund claim in above terms. The adjudicating authority had rejected the refund claim of Rs. 38,039/- in terms of Section 11AB and Section 12A 12B of the Central Excise Act, 1944. 3. Aggrieved by such an order, appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has not gone into the merits of the case and has simply upheld the order of the adjudicating authority, without assigning any reasons. 6. On perusal of the record, I find it so. From the documents produced before me, I find that the appellant has taken various grounds before the first appellate authority while assailing the order of the adjudicating authority and has relied upon various case l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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