2015 (10) TMI 1661

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..... thority should be directed to pass either a speaking order or to issue show cause notice, if necessary, in the interest of justice. - impugned orders are set-aside and the matter is remanded to the adjudicating authority to pass a speaking order after observing the principles of natural justice - Decided in favour of assessee. - Appeal No. : E/975/2009 - ORDER No. A/10131 / 2015 - Dated:- 11-2-20 .....

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..... show cause notice as well as a speaking order, but has simply returned the refund claim alongwith its enclosures. 2. Heard both sides and perused the records. 3. In my considered view, Commissioner (Appeals) while observing that the adjudicating authority had neither passed a speaking order nor issued a show cause notice, then, the adjudicating authority should be directed to pass either a .....

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