2009 (7) TMI 274

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....dent. [Order]. - This appeal is directed against the O-I-A No. 115/2007-ST. dated 7-12-2007. 2. Heard both sides and perused the records. 3. Ld. Commissioner (Appeals) has rejected the appeal filed by the appellant before him against the order-in-original, on the ground of non-compliance of provisions of Section 35F of the Central Excise Act, 1944 but has tried to give some findings on th....

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....the order of the ld. Commissioner (Appeals) is devoid of any findings on the merits of the case. The Hon'ble Supreme Court in the case of M/s. Glaxo Smithkline Beechem, has clearly settled the law, that the Tribunal cannot go into the merits of the case if the lower authority has not given findings on the merits. In the absence of any findings on the merits of the case, I am unable to go into the ....