https://www.taxtmi.com/caselaws?id=99180 An appellate order that addresses only the department's case and omits consideration of the assessee's submissions is not a proper reasoned decision. Where material contentions are ignored and the order does not show application of mind, it cannot be sustained. The appropriate course is to set aside such an order and remand the matter for a fresh speaking order after hearing both sides. The impugned appellate order was therefore set aside and the dispute was sent back for fresh adjudication on merits. en-us Thu, 31 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 14:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99180 An appellate order that addresses only the department's case and omits consideration of the assessee's submissions is not a proper reasoned decision. Where material contentions are ignored and the order does not show application of mind, it cannot be sustained. The appropriate course is to set aside such an order and remand the matter for a fresh speaking order after hearing both sides. The impugned appellate order was therefore set aside and the dispute was sent back for fresh adjudication on merits. Case-Laws Central Excise Thu, 31 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99180