https://www.taxtmi.com/caselaws?id=86713 A remission request under Rule 49(1) of the Central Excise Rules, 1944 cannot be effectively disposed of by an unreasoned administrative letter alone. Where the Collector's decision is not conveyed through a speaking order, the absence of recorded reasons justifies interference because the affected party is entitled to understand the basis of rejection and to be heard. The matter was therefore remanded for a reasoned decision after giving the appellants an opportunity of representation. en-us Wed, 18 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 16:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86713 A remission request under Rule 49(1) of the Central Excise Rules, 1944 cannot be effectively disposed of by an unreasoned administrative letter alone. Where the Collector's decision is not conveyed through a speaking order, the absence of recorded reasons justifies interference because the affected party is entitled to understand the basis of rejection and to be heard. The matter was therefore remanded for a reasoned decision after giving the appellants an opportunity of representation. Case-Laws Central Excise Wed, 18 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86713