2014 (11) TMI 242

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....ntral Excise<br>Ms Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri Kamaljeet Singh, Shri Bipin Garg, Ms. Surabhi Sinha, Shri K.K, Sharma, Shri Vikrant Kackria & Shri Rupendra Singh, Advocates For the Respondent : Ms. Sweta Bector, DR JUDGEMENT Per Archana Wadhwa (for the Bench) : All the appeals are being disposed of by a common order as they arise out of same impu....

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...., inquiries were conducted from some of the recipients of the said goods and inculpatory statements were recorded. Investigations were also made in respect of bank accounts based upon which Revenue entertained a view that the cheque issued for such material bought by the manufacturing units were subsequently being encashed and there was certain cash deposits in the bank account of said two dealers....

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....l in nature. We also note that Commissioner has not dealt with the evidence available and relatable to each and every manufacturing unit and by making general observation credit stand denied to such units. Further, the deponents of the statements have also not been offered for cross examination. 5. In view of the above, we note that impugned order is not a speaking order dealing with the eviden....

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....bserved that impugned order of the Commissioner is not dealing with the evidence available in each and every case and the observation made by him are too general without relating to transactions in the bank accounts and without even referring to alternative source of procurement of raw materials, we deem it fit to set aside the impugned order and remand all the matters to the Commissioner for fres....