COMMISSIONER OF CENTRAL EXCISE, CHENNAI Vs. URBANE INDUSTRIES

JUDGEMENT

(1.) Aggrieved by the order of the Tribunal in partly allowing the appeal filed by the assessee, the Revenue/appellant is before this Court by filing the present appeal. This appeal was admitted on 23 -7 -2010 on the following substantial questions of law: -

(2.) Whether or not the order of the Tribunal in remitting the matter is a non -speaking order, as it has not at all discussed the reasoning assigned by the original authority for not issuing separate show cause notices to the dummy units and whether the failure on the part of the CESTAT in not giving its own reasoning or finding vitiates the order of remand -

(3.) I appropriate an amount of Rs. 9,00,000/ - (Rupees nine lakhs only) already paid by M/s. Urbane Industries and adjust the same towards the duty determined under Sl. No. 1 above.