2023 (1) TMI 7

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....resentative for the Respondent ORDER PER: AJAY SHARMA This appeal has been filed challenging the order dated 28.08.2019 passed by Commissioner (Appeals) CGST & Central Excise, Mumbai. 2. The issue involved herein pertains to denial of Cenvat Credit as well as interest on delayed refund to the appellant. During the hearing Learned Consultant appearing for the appellant submitted that the ref....

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....eneris" is that the words of a general nature following a specific and particular words should be construed as limited to the things which are of the same nature as those specified. Learned Consultant further submitted that the aforesaid plea alongwith the judgement of the Hon'ble Supreme Court was specifically raised before the learned Commissioner but learned Commissioner without giving any find....

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....clusion without recording any finding. Mere recording of conclusion without discussions on submission or case laws is no consideration and the absence of reasons has rendered the impugned order unsustainable. Therefore without going into the merits of the appeal and without deliberating on other issues, I am inclined to remand the matter back to learned Commissioner (Appeal) with a direction to de....