HINDUSTAN LEVER LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(2.) THIS is a second round of litigation. In the first round, this Tribunal vide its order dated 22 -1 -2002 [ : 2002 (141) E.L.T. 738 (Tri. -Mumbai)] has remanded the matter back to the Commissioner (Appeals) for fresh decision in accordance with law after extending a reasonable opportunity to the Appellant and then pass afresh order dealing with all the issues raised by him during the proceedings. In remand proceedings, the Commissioner (Appeals) has passed the following order:

(3.) SHRI M.H. Patil, learned Advocate for the Appellant submitted that apart from the merit he wants to bring to the notice of the Tribunal that despite direction in the earlier round of litigation, the lower appellate authority has passed the impugned order without any application of mind which is coming out from the order itself as the lower appellate authority has not given any findings on the issue. Hence, the impugned order be set aside and the matter sent back to the lower appellate authority to pass a speaking order like the issue involved, view taken and relied upon judgments, thereafter to arrive at a decision. He also prayed that if this Tribunal satisfies with the speaking order then he will take the liberty to make his submission on merits.

(4.) ON the other hand, the learned SDR appearing on behalf of the Revenue submitted that the order passed by the lower appellate authority is a speaking order and within the purview of the law and there is no infirmity in the said order and the same has been passed under the direction of this Tribunal.