2019 (6) TMI 680

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..... etc., expert advice and opinions on these items. The impugned order does not examine the items product-wise. There are no findings in respect of each product/ group. The impugned order is general order. The matter is remanded for fresh decision by Commissioner (Appeals) - appeal allowed by way of remand. - EXCISE Appeal No. 10938 of 2018 - FINAL ORDER NO. A/10782 / 2019 - Dated:- 3-5-2019 - .....

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..... cise Act, 1944. He pointed out that there were 46 products in dispute initially however, for 17 products they have accepted the liability and paid the duty. In another 17 products they accepted the changed classification as there was no Revenue impact. These 17 products were exclusively for industrial consumption thus even there was no requirement of MRP and therefore to pay duty. He argued that t .....

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..... ssioner (Appeals) has not given finding in respect of each of the product. The findings are very general and very vague in nature. 4. Ld. AR relies on the impugned order. 5. We have gone through the rival submissions. We find merits in the arguments of the ld. Counsel that the impugned order does not deal with the items individually. We find that order-in-original deals .....

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