2008 (7) TMI 769

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..... iharan, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we find that the appeals are liable to be summarily disposed of. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. This is the second round of litigation on the same subject. In the first round, we had set aside the Commissioner s Order-i .....

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..... Advocates for the appellants that the impugned order was passed without application of mind to the evidence on record or to the submissions made by the parties. It is submitted that the order is, by and large, a verbatim re-production of Order-in-Original No. 24/2005, dated 31-5-2005 passed by the learned Commissioner s predecessor-in-office. The learned Commissioner heard counsel for the parties .....

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..... low these appeals by way of remand once again. The impugned order is set aside and the learned Commissioner of Central Excise is directed to pass a speaking order after (a) carefully examining the evidence on record (b) considering the submissions of parties and (c) stating cogent reasons for the decision by due application of kind. It is also made clear that another reasonable opportunity of cros .....

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