https://www.taxtmi.com/caselaws?id=108230 Remission of central excise duty on finished goods destroyed by fire could not be rejected through a non-speaking order that failed to address the decisive facts. The authority had denied relief on the basis that the godown was undeclared and that precautions were inadequate, but gave no reasons for those conclusions or for disregarding the appellant's case. An order affecting fiscal relief must show application of mind to the material issues; otherwise it is arbitrary and unsustainable. The rejection was set aside and the matter remanded for a fresh speaking order after giving the appellant written and oral opportunity. en-us Wed, 10 Jul 2002 00:00:00 +0530 Fri, 30 Mar 2012 15:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108230 Remission of central excise duty on finished goods destroyed by fire could not be rejected through a non-speaking order that failed to address the decisive facts. The authority had denied relief on the basis that the godown was undeclared and that precautions were inadequate, but gave no reasons for those conclusions or for disregarding the appellant's case. An order affecting fiscal relief must show application of mind to the material issues; otherwise it is arbitrary and unsustainable. The rejection was set aside and the matter remanded for a fresh speaking order after giving the appellant written and oral opportunity. Case-Laws Central Excise Wed, 10 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108230