https://www.taxtmi.com/caselaws?id=95467 An appellate remand is unsustainable where the Commissioner (Appeals) has already recorded findings on the retraction of a confessional statement, the legality of the adjudication order, confiscability of goods, and penalty, yet gives no reason for sending the matter back. If any finding of the adjudicating authority is found unsustainable, the appellate authority should correct it and decide the matter on merits rather than remand it mechanically. A remand without reasons is inconsistent with a speaking appellate order and the principles of natural justice. The remand order was therefore set aside, and a fresh speaking decision on merits was directed. en-us Thu, 01 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95467 An appellate remand is unsustainable where the Commissioner (Appeals) has already recorded findings on the retraction of a confessional statement, the legality of the adjudication order, confiscability of goods, and penalty, yet gives no reason for sending the matter back. If any finding of the adjudicating authority is found unsustainable, the appellate authority should correct it and decide the matter on merits rather than remand it mechanically. A remand without reasons is inconsistent with a speaking appellate order and the principles of natural justice. The remand order was therefore set aside, and a fresh speaking decision on merits was directed. Case-Laws Central Excise Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95467