2018 (10) TMI 1711

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..... t considered - HELD THAT:- In the present case, the impugned order merely records the dispute and that the Appellant supports the Appeal and the department representative opposes the Appeal. Thus this order being a non- speaking order is in breach of natural justice and cannot be sustained in law. The question is answered in the negative i.e. in favor of the Appellant Revenue and against the Respo .....

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..... law. 4. At the request of the parties, the Appeal is disposed of finally at the stage of admission as the dispute is within a narrow compass. 5. We find that the impugned order dated 27th June, 2017 does not record the contentions / submissions made by the parties before it and consequently the manner in which the contentions / submissions of the parties are dealt with, is not disclosed in the i .....

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