https://www.taxtmi.com/caselaws?id=96326 An appellate order rejecting Modvat credit was held unsustainable because it merely repeated the adjudicating officer's findings, gave no independent reasoning, and failed to deal with the assessee's submissions. An appellate authority must disclose the basis of its conclusions so the decision can be examined in further appeal; a non-speaking order that does not reveal its reasoning process violates natural justice. The defective order was set aside and the matter was remanded to the Commissioner (Appeals) for fresh disposal after hearing the assessee. en-us Tue, 13 Mar 2001 00:00:00 +0530 Tue, 20 Dec 2011 18:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96326 An appellate order rejecting Modvat credit was held unsustainable because it merely repeated the adjudicating officer's findings, gave no independent reasoning, and failed to deal with the assessee's submissions. An appellate authority must disclose the basis of its conclusions so the decision can be examined in further appeal; a non-speaking order that does not reveal its reasoning process violates natural justice. The defective order was set aside and the matter was remanded to the Commissioner (Appeals) for fresh disposal after hearing the assessee. Case-Laws Central Excise Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96326