2012 (9) TMI 563

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..... n by the Revisionary authority as to how the refunds are denied only for technical or procedural lapses the impugned orders is set aside with direction to the authorities to come to a conclusion after recording reasoning, on following the principles of natural justice. - ST/514, 543, 544 and 545 of 2010 - - - Dated:- 3-8-2012 - Mr. M.V. Ravindaran, J. For Appellant : Shri Chetan Patel, A. .....

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..... hereof. The Commissioner, as a revisionary authority under the provisions of Section 84 of Finance Act, 1994 revised the said order and upheld the same. 5. On perusal of the said revisionary order, I find that the impugned orders do not give any reasoning for upholding the orders in original. To be more specific, I would like to reproduce the said findings of the Commissioner as Revisionary au .....

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..... asoning for coming to the conclusion and accepting the order of the adjudicating authority, having issued the show cause notice to the respondents. 6. In view of the above, without expressing any opinion on the merits of the case, I set-aside the impugned orders with direction to the authorities to come to a conclusion after recording reasoning, on following the principles of natural justice. .....

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