Reasoned appellate orders are mandatory; an unreasoned, non-speaking order was remanded for fresh disposal.

An appellate order must state the points for determination, the reasons for decision, and the operative conclusion, and this requirement was treated as mandatory under Section 35A(4) of the Central Excise Act, 1944. The order under challenge was found defective because it did not disclose the basis on which relief had been granted, making it an unreasoned and non-speaking order. On that basis, the matter was remanded to the appellate authority for fresh disposal by a reasoned and speaking order.

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Issues: Whether the appellate order was vitiated for want of reasons and whether the matter should be remanded for a reasoned and speaking order.

Analysis: The order under challenge did not disclose the basis on which relief had been granted. The requirement to state the points for determination, the reasons for the decision, and the decision itself was treated as mandatory. The appellate authority was required to comply with Section 35A(4) of the Central Excise Act, 1944, which obliges disposal of the appeal in the manner laid down by law.

Conclusion: The impugned order was held to suffer from legal infirmity for being unreasoned and non-speaking, and the matter was remanded to the appellate authority for fresh disposal by a reasoned and speaking order.

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