2017 (2) TMI 384

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... authority are not speaking order having not recorded any reasoning for upholding the adjudication order. In the interest of justice, we deem it fit to remand the matter back to the first appellate authority to reconsider the issue afresh in the light of N/N. 5/2006-CE(NT) as amended as also the relevant case laws - appeal allowed by way of remand. - ST/642 to 645/2012 CROSS-OBJECTION NO: ST/CO-1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... authority. The respondent have filed the refund application under the provisions of Rule 5 of the CENVAT Credit Rules, 2004. The case of Revenue is that the Notification No. 5/2006-CE (NT) dated 14/03/2006 lays down the procedure for refund of the CENVAT Credit which cannot be utilised and can be refunded. It is the submission of the learned Departmental Representative that the said refund is gove .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e find that the first appellate authority has not recorded any findings on the various grounds of appeal taken by Revenue before him in the appeals. The first appellate authority has simply recorded that the appeals are to be rejected based upon judicial pronouncements in the case of Swagat Synthetics and STI India Ltd 2009 (236) ELT 248. There are no findings recorded on the factual matrix of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X