Reasoned orders under Section 35F are mandatory; non-speaking rejection of stay or waiver cannot stand.

An order rejecting stay or waiver under Section 35F of the Central Excise Act must reflect application of judicial mind and give reasons showing consideration of the material before the quasi-judicial authority. A non-speaking rejection cannot be sustained because it affects rights without an evaluative decision. Dismissal of the connected appeals for default and non-deposit was therefore improper, as the earlier orders themselves were unsustainable. The matters were set aside and remanded to the Commissioner (Appeals) for fresh disposal by a reasoned order in accordance with law.

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Issues: (i) Whether an order passed under Section 35F of the Central Excise Act, 1944 rejecting stay or waiver applications without reasons could be sustained. (ii) Whether dismissal of appeals for default and non-deposit of duty was proper.

Issue (i): Whether an order passed under Section 35F of the Central Excise Act, 1944 rejecting stay or waiver applications without reasons could be sustained.

Analysis: The authority exercising power under Section 35F acts in a quasi-judicial capacity and must apply judicial mind to the facts and contentions before it. A decision affecting a party's rights must disclose reasons showing consideration of the material placed on record. The impugned orders contained no reasons and did not reflect an evaluative exercise on the merits of the applications.

Conclusion: The rejection orders could not be sustained and were liable to be set aside.

Issue (ii): Whether dismissal of appeals for default and non-deposit of duty was proper.

Analysis: Dismissal of the appeals on account of default and non-deposit was not justified in the circumstances, since the earlier orders themselves were unsustainable for want of proper judicial consideration. The matters required fresh disposal according to law.

Conclusion: The dismissal of the appeals for default and non-deposit was improper.

Final Conclusion: The orders were set aside and the matters were remanded to the Commissioner (Appeals) for fresh disposal by a reasoned order after due application of judicial mind.

Ratio Decidendi: An order passed by a quasi-judicial authority under Section 35F of the Central Excise Act, 1944 must be a reasoned order reflecting application of judicial mind, and a non-speaking rejection of stay or waiver cannot be sustained.

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