2017 (11) TMI 542

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....arashiva Murthy, AR, for the Respondent. ORDER The present appeal is directed against the impugned order dated 28-9-2016 passed by Commissioner (Appeals) whereby the Commissioner (Appeals) has refrained from taking any decision in the matter on the ground that no speaking order has been passed by the authorities below. 2. Briefly the facts of the case are that the appellants are manu....

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....the Commissioner (Appeals) for setting aside the rejection. Learned Commissioner (Appeals) rejected the appeal on the ground that no appealable order has been passed by the authorities below. Aggrieved by the said order the appellant filed the present appeal. 3. Heard both the parties and perused the records. Learned counsel for the appellant submitted that the impugned order is not sustai....

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....;(2)     Bhagwati Gases Ltd. v. CCE [2008 (226) E.L.T. 468 (Tri.-Del.)]  (3)     Gujarat Ambuja Cement Ltd. v. CCE [2006 (197) E.L.T. 39 (Tri.-Del.)]  (4)     Wimco Ltd. v. CCE [1986 (26) E.L.T. 877 (Tri.)]. On the other hand learned AR reiterated the findings of the impugned order. 4. After considering the subm....