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1981 (8) TMI 223

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..... ime of personal hearing and have examined the records of the case. 2. Government observe that the petitioner manufacture confectionery and sell the same through either their own sales division or through the sole distributor named ENPI Distributor. Whereas ENPI Distributor confines sales to Bangalore City alone, their sales division supplies the goods to the rest of the country. The petitioners .....

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..... he impugned order-in-appeal is not speaking order. Government, therefore, consider that it deserves to be set aside on this ground alone. Government accordingly set aside the order-in-appeal with direction to the Appellate Collector to dispose of the appeal de novo after due compliance with the principles of natural justice so as to issue a speaking order which should deal with all the points urge .....

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