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TMI Blog2016 (6) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... reasoned and speaking order. The appellant shall be given full length of hearing to overcome the grievance of violation of natural justice. - Appeal No. E/42357/2014 - - - Dated:- 4-1-2016 - D N Panda, Member (J) For the Appellant : Mr S Sankaravadivelu, Adv. For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda Learned counsel says that appellant is engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem of the goods as aforesaid to reach to a conclusion as to whether such goods can enjoy input credit or capital goods credit under the law. Without a reasoned and speaking order it is very difficult for the higher courts to make judicial review of the decision of the lower courts and reach to the conclusion as to whether the appellate order of the authority below is correct and in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise, Jaipur Vs Rajasthan Spinning Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.) . - Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd. reported in 2011 (271) E.L.T.360 (Kar.). - Commissioner of Central Excise, Tiruchirapalli Vs India Cements Ltd. reported in 2014 (305) E.L.T.558 (Mad.) . - Mundra Ports and Special Economic Zone Ltd. Vs Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Commissioner (Appeals) shall examine the relevant material facts, pleadings of the appellant in defence and test the same with evidence to apply the law to the situation and on the basis of outcome thereof shall pass a reasoned and speaking order. The appellant shall be given full length of hearing to overcome the grievance of violation of natural justice. 6. In the result, appeal is disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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