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2018 (8) TMI 1470

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..... ferred before him on a note sheet order and it is not an appealable order - Held that:- The lower assessing officer has to pass a speaking order to how he has arrived at conclusion of rejecting the claim of appellant for the benefit of Notification No. 20/2010-CE arrived at - the entire issue needs reconsideration by the Adjudicating Authority - appeal allowed by way of remand. - Appeal No. C/209 .....

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..... d 29.04.2010 in respect of a waste and scrap of paper imported by the appellant. Appellant claimed benefit of notification before assessing officer who has rejected/dismissed such claim by a note sheet on the letter written by the appellant seeking such exemption. In our view, the lower assessing officer has to pass a speaking order to how he has arrived at conclusion of rejecting the claim of app .....

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