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2023 (10) TMI 581

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..... rder - no grounds raised by the petitioner, discussed in the impugned order - one-line order - HELD THAT:- This Court is of the considered opinion, it is a non-speaking order. Therefore, the impugned order passed by the respondent is quashed. The matter is remitted back to the respondent to consider the petitioner's case in the light of M/S. REFEX INDUSTRIES LIMITED, M/S. SHERISHA TECHNOLOGIE .....

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..... assessment order afresh after affording an opportunity of being heard by considering the reply and records dated 26.04.2023 filed by the petitioner and in the light of principles laid down in the case of M/s. Refex Industries Limited, Vs. The Assistant Commissioner of CGST Central Excise, reported in 2020(2) TMI 794 - Madras. 2. The contention of the petitioner is that the petitioner had pai .....

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..... on-speaking order. Therefore, the impugned order passed by the respondent is quashed. The matter is remitted back to the respondent to consider the petitioner's case in the light of M/s. Refex Industries Limited, Vs. The Assistant Commissioner of CGST Central Excise, reported in 2020(2) TMI 794 Madras and pass an order after affording opportunity of personal hearing to the petitioner. The .....

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