https://www.taxtmi.com/caselaws?id=122225 A communication that merely conveyed the Commissioner's direction, without recording that the appellant had been heard or giving reasons, could not be treated as a speaking order. In the absence of adjudicatory discussion, the matter required fresh consideration. The appeal was therefore allowed by remand, with directions to hear the appellant and pass a speaking order. en-us Fri, 09 Feb 2007 00:00:00 +0530 Wed, 10 Apr 2013 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122225 A communication that merely conveyed the Commissioner's direction, without recording that the appellant had been heard or giving reasons, could not be treated as a speaking order. In the absence of adjudicatory discussion, the matter required fresh consideration. The appeal was therefore allowed by remand, with directions to hear the appellant and pass a speaking order. Case-Laws Central Excise Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122225