https://www.taxtmi.com/caselaws?id=103841 Rule 57CC was examined in relation to spent sulphuric acid cleared under Chapter X procedure, but the Commissioner (Appeals) failed to give a reasoned finding on that applicability. The appellate order merely rejected the adjudicating authority's view and accepted the assessee's submissions and cited precedents without explaining why the original findings were wrong or how the authorities applied to the facts. Because the order lacked reasons and did not properly address the substantive issue, it could not be sustained as a speaking order. The matter was remanded to the Commissioner (Appeals) for fresh consideration on merits after hearing the assessee. en-us Wed, 19 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103841 Rule 57CC was examined in relation to spent sulphuric acid cleared under Chapter X procedure, but the Commissioner (Appeals) failed to give a reasoned finding on that applicability. The appellate order merely rejected the adjudicating authority's view and accepted the assessee's submissions and cited precedents without explaining why the original findings were wrong or how the authorities applied to the facts. Because the order lacked reasons and did not properly address the substantive issue, it could not be sustained as a speaking order. The matter was remanded to the Commissioner (Appeals) for fresh consideration on merits after hearing the assessee. Case-Laws Central Excise Wed, 19 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103841