https://www.taxtmi.com/caselaws?id=206467 An appellate order must independently frame the controversy and give reasons dealing with the facts and contentions; a bare statement that the matter is no longer res integra, without analysis, is not a speaking order. Here, the lower appellate authority had merely reproduced the remand order and failed to address the dispute on its own reasoning. The order was therefore unsustainable and was set aside. The matter was remanded for fresh adjudication by a reasoned order after framing the issue and giving the appellant a reasonable opportunity of hearing. en-us Tue, 01 Feb 2011 00:00:00 +0530 Fri, 17 Aug 2012 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206467 An appellate order must independently frame the controversy and give reasons dealing with the facts and contentions; a bare statement that the matter is no longer res integra, without analysis, is not a speaking order. Here, the lower appellate authority had merely reproduced the remand order and failed to address the dispute on its own reasoning. The order was therefore unsustainable and was set aside. The matter was remanded for fresh adjudication by a reasoned order after framing the issue and giving the appellant a reasonable opportunity of hearing. Case-Laws Central Excise Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206467