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    <title>2010 (3) TMI 313 - BOMBAY HIGH COURT</title>
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    <description>An appellate adjudication must record reasons and deal with rival contentions before affecting rights; an unreasoned, non-speaking order is unsustainable. In proceedings under the Central Excise Act and Rules, the Tribunal&#039;s failure to consider both sides&#039; submissions meant the order lacked application of mind and could not stand. The impugned order was therefore set aside, and the matter was remanded for fresh disposal on merits by a reasoned order after observance of natural justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=76826</link>
      <description>An appellate adjudication must record reasons and deal with rival contentions before affecting rights; an unreasoned, non-speaking order is unsustainable. In proceedings under the Central Excise Act and Rules, the Tribunal&#039;s failure to consider both sides&#039; submissions meant the order lacked application of mind and could not stand. The impugned order was therefore set aside, and the matter was remanded for fresh disposal on merits by a reasoned order after observance of natural justice.</description>
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