https://www.taxtmi.com/caselaws?id=212978 A first appellate authority acting as the final fact-finding body must pass a reasoned and speaking order that deals specifically with the evidence and contentions raised in appeal; a general conclusion or mere restatement of the show cause notice is insufficient. The tribunal's order was found to have omitted independent examination of the defence objections, statements, and material relied upon by the parties, and was therefore legally unsustainable. The order was set aside because it did not meet the requirement of a speaking decision. en-us Wed, 25 Apr 2012 00:00:00 +0530 Thu, 11 Sep 2014 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212978 A first appellate authority acting as the final fact-finding body must pass a reasoned and speaking order that deals specifically with the evidence and contentions raised in appeal; a general conclusion or mere restatement of the show cause notice is insufficient. The tribunal's order was found to have omitted independent examination of the defence objections, statements, and material relied upon by the parties, and was therefore legally unsustainable. The order was set aside because it did not meet the requirement of a speaking decision. Case-Laws Customs Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212978