2009 (1) TMI 99

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..... JUSTICE ABHILASHA KUMARI - Appellant-Revenue has filed this appeal challenging order dated 03-09-2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad in Appeal No.E/238/2006, by proposing the following question: "Whether in the facts and circumstances of the case, the Tribunal has substantially erred in disallowing Revenue's appeal when it is a ....

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....s liable to pay excise duty. The order of the Adjudicating Authority was set aside by the Commissioner (Appeals), vide order dated 18-9-2006. Aggrieved thereby, the appellant approached the Tribunal by filing an appeal, resulting in passing of the order, impugned herein. 3. Mr. Y. N. Ravani, learned counsel for the appellant has reiterated the stand taken by the Revenue before the Adjudicating ....

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....re is neither record of use of oil nor any other evidence, which suggested that stated gain of 1.5% is realistic. The adjudicating authority in his findings has not discussed single aspect of the case and merely confirmed the duty. It is totally a non-speaking order, which cannot sustain." 4. On the basis of the above, the Tribunal has found that this is not a case where any private records ind....