2009 (9) TMI 816

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....ue filed this appeal against the impugned order whereby Commissioner (Appeals) held that impugned order is not a speaking order and all the issues were not decided by the adjudicating authority and remanded the matter to the adjudicating authority. The contention of Revenue is that Commissioner (Appeals) has no power to remand the matter in view of the amendment made under Section 35A of Central E....

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....ssion and finding portion of the order held that the demand of Rs. 1,04,243/- is sustainable and recoverable and in the order portion dropped the proceedings initiated by the Show Cause Notice. Hence the adjudicating order is self-contradictory and there is no finding in respect of imposition of penalty under Section 11AC of the Central Excise Act. In this situation, the Commissioner (Appeals) rem....