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TMI Blog2018 (5) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... sions made by the appellant - the order of the Commissioner (Appeals) is not a speaking order - appeal allowed by way of remand for passing a speaking order after following the principles of natural justice. - E/1366/2008-DB - A/10303/2018 - Dated:- 8-2-2018 - Dr. D. M. Misra, Member (Judicial) And Mr. Raju, Member (Technical) For Appellant (s): Shri J.R. Dave, Advocate For Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptic order dismissed their appeal solely relying on the Board Circular No.619/10/2002-CX datd 19.02.2002. He pointed out that they had sought to rely on the decision in the case of Empire Dyeing Manufacturing Co. Ltd. Vs. P. Bhide - 1977 (1) ELT J34; UOI Vs. Parle Product Ltd. - 1994 (74) ELT 492 (SC); Ujagar Prints - 1988 (38) ELT 535 (SC) and Pawan Biscuits - 2000 (120) ELT 24 (SC). He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular. It is seen that the Commissioner (Appeals) has solely relied on the Board s Circular and totally ignored all other submissions made by the appellant. In these circumstances, we find that the order of the Commissioner (Appeals) is not a speaking order. Consequently, we set aside the impugned order and allow the appeal by way of remand for passing a speaking order after following the princ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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