https://www.taxtmi.com/caselaws?id=83979 An appeal against a communication signed by a subordinate officer could not be examined on merits because the communication was not a speaking order and gave no detailed reasons. The Tribunal held that the proper course was for the Collector to pass a reasoned order after observing principles of natural justice, so the basis for reversing Modvat credit on inputs used in goods permitted for destruction could be properly tested in appeal. The matter was therefore left for fresh consideration by the Collector, and the appellants were permitted to approach the Tribunal again after obtaining a speaking order. en-us Tue, 10 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83979 An appeal against a communication signed by a subordinate officer could not be examined on merits because the communication was not a speaking order and gave no detailed reasons. The Tribunal held that the proper course was for the Collector to pass a reasoned order after observing principles of natural justice, so the basis for reversing Modvat credit on inputs used in goods permitted for destruction could be properly tested in appeal. The matter was therefore left for fresh consideration by the Collector, and the appellants were permitted to approach the Tribunal again after obtaining a speaking order. Case-Laws Central Excise Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83979