https://www.taxtmi.com/caselaws?id=99479 An appellate order must contain independent reasons on the disputed classification and exemption issues; a mere reliance on an earlier order in another matter is legally infirm and non-speaking. Where the Commissioner (Appeals) gives no findings on the classification under Tariff Heading 39.15 or on the applicability of Notification No. 15/94-C.E., the order cannot be sustained on merits. The proper course is to set aside such an order and remand the matter for fresh adjudication after hearing both sides, leaving the substantive questions open for reconsideration. en-us Mon, 19 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 14:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99479 An appellate order must contain independent reasons on the disputed classification and exemption issues; a mere reliance on an earlier order in another matter is legally infirm and non-speaking. Where the Commissioner (Appeals) gives no findings on the classification under Tariff Heading 39.15 or on the applicability of Notification No. 15/94-C.E., the order cannot be sustained on merits. The proper course is to set aside such an order and remand the matter for fresh adjudication after hearing both sides, leaving the substantive questions open for reconsideration. Case-Laws Central Excise Mon, 19 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99479