https://www.taxtmi.com/caselaws?id=125270 An appellate order must state the points for determination, the reasons for decision, and the operative conclusion, and this requirement was treated as mandatory under Section 35A(4) of the Central Excise Act, 1944. The order under challenge was found defective because it did not disclose the basis on which relief had been granted, making it an unreasoned and non-speaking order. On that basis, the matter was remanded to the appellate authority for fresh disposal by a reasoned and speaking order. en-us Mon, 02 Feb 2009 00:00:00 +0530 Mon, 22 Oct 2012 13:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125270 An appellate order must state the points for determination, the reasons for decision, and the operative conclusion, and this requirement was treated as mandatory under Section 35A(4) of the Central Excise Act, 1944. The order under challenge was found defective because it did not disclose the basis on which relief had been granted, making it an unreasoned and non-speaking order. On that basis, the matter was remanded to the appellate authority for fresh disposal by a reasoned and speaking order. Case-Laws Central Excise Mon, 02 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125270