https://www.taxtmi.com/caselaws?id=90052 A classification order was unsustainable because it was non-speaking and did not disclose the reasoning for the conclusion reached. The original authority failed to properly deal with the leaflet and technical material relied upon, while the appellate authority decided the matter on additional material without remitting it for proper consideration. The adjudicatory process was therefore found inconsistent with the requirement that orders be reasoned and that deficient records be addressed through proper remand. The matter was remanded to the original authority for de novo adjudication after granting a personal hearing. en-us Thu, 27 Nov 1997 00:00:00 +0530 Mon, 03 Oct 2011 11:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90052 A classification order was unsustainable because it was non-speaking and did not disclose the reasoning for the conclusion reached. The original authority failed to properly deal with the leaflet and technical material relied upon, while the appellate authority decided the matter on additional material without remitting it for proper consideration. The adjudicatory process was therefore found inconsistent with the requirement that orders be reasoned and that deficient records be addressed through proper remand. The matter was remanded to the original authority for de novo adjudication after granting a personal hearing. Case-Laws Customs Thu, 27 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90052