2011 (5) TMI 520

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..... the order which has been carried by Revenue in this appeal does not throw light as to what was the dispute before the ld. First Appellate Authority in clear terms. Law has prescribed that order of the appellate authority shall demonstrate three aspects of passing the order. The first aspect is to determine the issue and the second aspect is to state reason of decision and the final aspect is to e .....

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..... ure and that is made applicable from 17.11.1980. When such a provision exists his prayer is that the impugned order should have demonstrated the position of law for drawing a conclusion.   4. Ld. JCDR buttresses his argument placing para 55 and 56 of Apex Court Order in the case of ITW Signode India Ltd. vs. Collector of Central Excise reported in 2003(158) ELT 403 (S.C.) to submit that a cu .....

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