9911796707
TMI Blog2012 (4) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... - the respondent submitted that the appeals filed by the department were found to be defective by reason of no show-cause notice having been issued to the other two units - Held that:- the learned Commissioner (Appeals) did not record a speaking order on the issue agitated before him - chose to make a reference to an order passed by his Chennai counterpart - This kind of orders cannot be upheld a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03, the original authority had confirmed the demand of duty against the respondent by clubbing their clearances of furniture items with similar clearances made by two other units viz., M/s. Taptop Steel Industries and M/s. Fabcraft Industries for the period 1997-98 to 2000-01 and denying SSI benefit. Aggrieved, the respondent preferred an appeal to the Commissioner (Appeals) and the latter passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment in respect of the Hyderabad unit of the respondent. He has also pointed out that, in that case also, the department wanted to deny SSI benefit to the respondent for the same period by clubbing their clearances with the clearances of M/s. Taptop Steel Industries and M/s. Fabcraft Industries. It has been further submitted that the appeals filed by the department in the case of Hyderabad unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding of the Commissioner (Appeals), Chennai and accordingly, I set aside the impugned order and allow the appeal . This kind of orders cannot be upheld as it is incumbent on the appellate authority to discuss the issue and record its decision thereon with reasons. As rightly pointed out by the counsel, the impugned order is non-speaking and hence liable to be set aside. 5. We therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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