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    <title>2001 (5) TMI 782 - CEGAT, CHENNAI</title>
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    <description>A quasi-judicial order must deal with the material legal submissions raised before it and record reasons on the issues for decision. An order that merely notes factual admissions and confirms duty demand, while omitting findings on the appellant&#039;s legal pleas, is not a speaking order. The appropriate course in such a case is to set aside the order and remit the matter for fresh consideration after giving the appellant an opportunity of hearing. The impugned order was therefore treated as non-speaking and was remanded to the Commissioner for de novo consideration of all issues raised by the appellant in accordance with natural justice.</description>
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    <pubDate>Wed, 02 May 2001 00:00:00 +0530</pubDate>
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      <title>2001 (5) TMI 782 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=103515</link>
      <description>A quasi-judicial order must deal with the material legal submissions raised before it and record reasons on the issues for decision. An order that merely notes factual admissions and confirms duty demand, while omitting findings on the appellant&#039;s legal pleas, is not a speaking order. The appropriate course in such a case is to set aside the order and remit the matter for fresh consideration after giving the appellant an opportunity of hearing. The impugned order was therefore treated as non-speaking and was remanded to the Commissioner for de novo consideration of all issues raised by the appellant in accordance with natural justice.</description>
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