https://www.taxtmi.com/caselaws?id=103765 An appellate authority must apply its mind to the issues, consider the parties' submissions and record reasons that disclose the basis of the conclusion. A cryptic order that merely upholds the adjudication without a speaking explanation is deficient because it prevents effective understanding by the parties and review by a higher forum. The impugned appellate order was therefore unsustainable for want of reasons, and the matter was remanded to the Commissioner (Appeals) for fresh disposal by a complete and well-reasoned order. en-us Thu, 08 Nov 2001 00:00:00 +0530 Fri, 24 Feb 2012 15:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103765 An appellate authority must apply its mind to the issues, consider the parties' submissions and record reasons that disclose the basis of the conclusion. A cryptic order that merely upholds the adjudication without a speaking explanation is deficient because it prevents effective understanding by the parties and review by a higher forum. The impugned appellate order was therefore unsustainable for want of reasons, and the matter was remanded to the Commissioner (Appeals) for fresh disposal by a complete and well-reasoned order. Case-Laws Central Excise Thu, 08 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103765