https://www.taxtmi.com/caselaws?id=109846 A prima facie finding recorded in a stay order cannot replace a final adjudication on the merits of a classification dispute, and an appellate authority must independently examine the controversy before disposing of the appeal. An order that relies only on an unchallenged stay order, without addressing the merits, is a non-speaking order. The dismissal on that basis was unsustainable and was set aside. en-us Mon, 05 May 2003 00:00:00 +0530 Thu, 12 Apr 2012 13:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109846 A prima facie finding recorded in a stay order cannot replace a final adjudication on the merits of a classification dispute, and an appellate authority must independently examine the controversy before disposing of the appeal. An order that relies only on an unchallenged stay order, without addressing the merits, is a non-speaking order. The dismissal on that basis was unsustainable and was set aside. Case-Laws Central Excise Mon, 05 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109846