https://www.taxtmi.com/caselaws?id=101094 An appellate authority must independently examine the rival submissions and record its own reasons on the issues raised; a mere affirmation of the lower authority's reasoning is not a speaking order. Because the Commissioner (Appeals) had only endorsed the Assistant Commissioner's view without independent adjudication, the order was set aside and the matter remanded for fresh decision after granting the appellants a reasonable opportunity to be heard. en-us Tue, 22 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 16:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101094 An appellate authority must independently examine the rival submissions and record its own reasons on the issues raised; a mere affirmation of the lower authority's reasoning is not a speaking order. Because the Commissioner (Appeals) had only endorsed the Assistant Commissioner's view without independent adjudication, the order was set aside and the matter remanded for fresh decision after granting the appellants a reasonable opportunity to be heard. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101094