2012 (9) TMI 496

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re the first appellate authority, they had taken the issue of non receipt of the relied upon documents which was considered by the first appellate authority and the matter was remanded back to the original adjudicating authority to reconsider the issue afresh after granting the copies of the documents relied upon. It is his submission that the on 27.05.08, they wrote a letter for seeking the adjournment and also for the supply of documents which are mentioned in Annexure B to the show cause notice issued to the appellant. He draws our attention to such letter dated 27.05.08.   2.2 He also draws our attention to the order in original passed by the adjudicating authority and submits that the adjudicating authority instead of granting ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed to them. Both the lower authorities have not considered the said reply in its proper perspective. At the same time, we find that the adjudicating authority has only recorded in the findings that the appellants were giving documents and hence relying upon the earlier order in original confirms the demands. In our view, once an order in original is set aside by first appellate authority s order and remanded back to adjudicating authority, nothing survives except for the show cause notice. Suffice to say, that the adjudicating authority should have decided the matter on the merits of the case from whatever records available with him, we find that the said adjudication order is a non speaking order. We find that the first appellate authority....