https://www.taxtmi.com/caselaws?id=92539 An appellate order affecting an assessee cannot be sustained when it is passed without serving the jurisdictional Commissioner's application, without granting a hearing, and without recording reasons. The order was described as cryptic and non-speaking because it did not address the issues raised or explain why the earlier decision and cited precedent were not followed, showing absence of application of mind and breach of natural justice. The order was therefore set aside and the matter remanded for fresh decision after supplying the application, hearing the assessee, and passing a speaking order. en-us Thu, 07 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 13:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92539 An appellate order affecting an assessee cannot be sustained when it is passed without serving the jurisdictional Commissioner's application, without granting a hearing, and without recording reasons. The order was described as cryptic and non-speaking because it did not address the issues raised or explain why the earlier decision and cited precedent were not followed, showing absence of application of mind and breach of natural justice. The order was therefore set aside and the matter remanded for fresh decision after supplying the application, hearing the assessee, and passing a speaking order. Case-Laws Central Excise Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92539