https://www.taxtmi.com/caselaws?id=107424 The power to waive, or refuse waiver of, interest on warehoused goods vested in the Chief Commissioner, and a bare letter from the Addl. Commissioner was not a valid substitute for a speaking order. Because the communication did not show application of mind or record a hearing, it was not treated as a lawful order. The impugned communication was therefore set aside, and the matter was remanded to the Chief Commissioner to pass a reasoned, appealable order after hearing the appellants. en-us Mon, 20 May 2002 00:00:00 +0530 Thu, 22 Mar 2012 13:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107424 The power to waive, or refuse waiver of, interest on warehoused goods vested in the Chief Commissioner, and a bare letter from the Addl. Commissioner was not a valid substitute for a speaking order. Because the communication did not show application of mind or record a hearing, it was not treated as a lawful order. The impugned communication was therefore set aside, and the matter was remanded to the Chief Commissioner to pass a reasoned, appealable order after hearing the appellants. Case-Laws Central Excise Mon, 20 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107424