https://www.taxtmi.com/caselaws?id=74752 A non-speaking Collector's order refusing revision without reasons was unsustainable and liable to be set aside, because a quasi-judicial decision must disclose the basis for rejecting relief. Pending revision proceedings initiated under the pre-1982 amendment could also continue after the appointed day, since the statutory scheme preserved jurisdiction to complete such matters and decide them afresh according to law. The matter was therefore remanded for reconsideration, and the pre-amendment revisional proceeding was treated as maintainable for completion by the Collector. en-us Thu, 17 Mar 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74752 A non-speaking Collector's order refusing revision without reasons was unsustainable and liable to be set aside, because a quasi-judicial decision must disclose the basis for rejecting relief. Pending revision proceedings initiated under the pre-1982 amendment could also continue after the appointed day, since the statutory scheme preserved jurisdiction to complete such matters and decide them afresh according to law. The matter was therefore remanded for reconsideration, and the pre-amendment revisional proceeding was treated as maintainable for completion by the Collector. Case-Laws Central Excise Thu, 17 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74752