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2016 (2) TMI 451
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.... AC (AR) ORDER Learned counsel that M. Kannan submits that perusal of the appellate order does not throw light as to whether learned Commissioner (Appeals) has examined the reasons why the refund in respect of 69 chassis arises. It was his duty to give effect to para 5 of the order of the Tribunal in the case of the appellant as reported in 2011 (264) E.L.T. 518 (Tri.-Chennai) whereby Tribun....
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.... Heard both sides and perused the records. 5. There is no whisper in the impugned order as to the reason why refund arises. It is therefore necessary to refer to para 5 of the order of the Tribunal which reads as under:- "5. As regards the issue of valuation, we find that the same is beyond the scope of dispute raised in the show-cause notice. The department has merely accepted the val....