https://www.taxtmi.com/caselaws?id=92361 An appellate order that merely endorses the original duty demand and penalty, without discussing the assessee's defence or the reasons for accepting the earlier findings, is unsustainable for want of proper consideration of the material submissions. The failure to address the disputed issues and explain the basis of the conclusion vitiated the appellate disposal. The matter was therefore remanded to the Commissioner (Appeals) for fresh reconsideration after giving the assessee an opportunity to present its case. en-us Fri, 26 Mar 1999 00:00:00 +0530 Tue, 01 Nov 2011 11:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92361 An appellate order that merely endorses the original duty demand and penalty, without discussing the assessee's defence or the reasons for accepting the earlier findings, is unsustainable for want of proper consideration of the material submissions. The failure to address the disputed issues and explain the basis of the conclusion vitiated the appellate disposal. The matter was therefore remanded to the Commissioner (Appeals) for fresh reconsideration after giving the assessee an opportunity to present its case. Case-Laws Central Excise Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92361