https://www.taxtmi.com/caselaws?id=81890 An unreasoned refusal to permit repair of an old tumbling digester was treated as an appealable order of the Collector because the operative decision was attributable to the Collector, even though the communication was issued by a lower officer. The Tribunal also held that a non-speaking rejection could not stand, as fairness required reasons and a fresh hearing before any adverse decision affecting rights. The matter was therefore remanded to the departmental authority for reconsideration and readjudication in accordance with law after granting the applicants an opportunity to be heard. en-us Fri, 05 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 15:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81890 An unreasoned refusal to permit repair of an old tumbling digester was treated as an appealable order of the Collector because the operative decision was attributable to the Collector, even though the communication was issued by a lower officer. The Tribunal also held that a non-speaking rejection could not stand, as fairness required reasons and a fresh hearing before any adverse decision affecting rights. The matter was therefore remanded to the departmental authority for reconsideration and readjudication in accordance with law after granting the applicants an opportunity to be heard. Case-Laws Central Excise Fri, 05 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81890