2012 (4) TMI 202

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....he respondents : Shri Sankar Raman, Advocate for assessee.    [Order: Per P.G. Chacko]. This appeal of the department is directed against an order of the Commissioner of Central Excise (Appeals) who set aside the order passed by the original authority demanding duty of Rs.34,252/- (with interest) from the respondent and imposing equal amount of penalty on them.   2. In adju....

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....all the three units are independent. I agree with the finding of the Commissioner (Appeals) Chennai and accordingly I set aside the impugned order and allow the appeal.   3. The present appeal of the Revenue is directed against the above order of the Commissioner (Appeals). The Superintendent (AR) has reiterated the grounds of appeal. The counsel for the respondent has pointed out that thi....

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....ance in the submissions made by the learned counsel, we are constrained to set aside the impugned order for a different reason. We have already reproduced the relevant part of that order hereinbefore. Obviously, the learned Commissioner (Appeals) did not record a speaking order on the issue agitated before him. He chose to make a reference to an order passed by his Chennai counterpart and to dispo....