Reasoned and speaking review order requirement under Central Excise law failure to record reasons makes the appeal not maintainable

A review order under the Central Excise Act must be a reasoned and speaking order showing application of mind to the governing facts and the basis for treating the original order as illegal or improper. A review issued in an incomplete and casual manner, without disclosing the relevant facts or reasons, does not satisfy the statutory mandate under Section 35B(2). The invalid review could not sustain the Revenue's appeal, which was dismissed as not maintainable.

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Issues: Whether the review order satisfied the statutory requirement of a reasoned and speaking order so as to sustain the Revenue's appeal.

Analysis: The review order was found to have been issued in an incomplete and casual manner, without disclosing the governing facts or the basis on which the original order was considered neither legal nor proper. A review order must reflect application of mind and record reasons arising from the relevant facts. In the absence of such compliance, the statutory requirement for a valid review under Section 35B(2) of the Central Excise Act, 1944 was not met.

Conclusion: The review was held to be invalid for want of compliance with the statutory mandate, and the Revenue's appeal was dismissed as not maintainable.

Ratio Decidendi: A review order must be a reasoned and speaking order showing application of mind to the governing facts; failure to comply with the statutory mandate renders the appeal not maintainable.

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