https://www.taxtmi.com/caselaws?id=204276 An appellate authority exercising quasi-judicial powers must dispose of a waiver of pre-deposit request by a separate speaking order that addresses the relevant submissions. A mere communication of a decision recorded on the file is an improper substitute, and failure to consider the points specifically urged in support of waiver renders the disposal unsustainable. The impugned communication and the underlying order were set aside, and the waiver application was restored for fresh consideration by the appellate authority within the time directed. en-us Thu, 19 Apr 2007 00:00:00 +0530 Tue, 07 Jun 2011 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204276 An appellate authority exercising quasi-judicial powers must dispose of a waiver of pre-deposit request by a separate speaking order that addresses the relevant submissions. A mere communication of a decision recorded on the file is an improper substitute, and failure to consider the points specifically urged in support of waiver renders the disposal unsustainable. The impugned communication and the underlying order were set aside, and the waiver application was restored for fresh consideration by the appellate authority within the time directed. Case-Laws Central Excise Thu, 19 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204276