https://www.taxtmi.com/caselaws?id=125342 A review order under the Central Excise Act must be a reasoned and speaking order showing application of mind to the governing facts and the basis for treating the original order as illegal or improper. A review issued in an incomplete and casual manner, without disclosing the relevant facts or reasons, does not satisfy the statutory mandate under Section 35B(2). The invalid review could not sustain the Revenue's appeal, which was dismissed as not maintainable. en-us Fri, 27 Feb 2009 00:00:00 +0530 Tue, 23 Oct 2012 10:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125342 A review order under the Central Excise Act must be a reasoned and speaking order showing application of mind to the governing facts and the basis for treating the original order as illegal or improper. A review issued in an incomplete and casual manner, without disclosing the relevant facts or reasons, does not satisfy the statutory mandate under Section 35B(2). The invalid review could not sustain the Revenue's appeal, which was dismissed as not maintainable. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125342