https://www.taxtmi.com/caselaws?id=179992 A quasi-judicial appellate authority cannot reverse a detailed confiscation and penalty order without dealing with the recorded factual findings or giving reasons. Where the original adjudicating authority has relied on evidence and surrounding circumstances, a bare appellate conclusion that there was no attempt or preparation is insufficient if it does not explain why that reasoning is wrong. The Tribunal also cannot simply endorse such a non-speaking reversal in a few lines. The Calcutta High Court held that a reasoned order is mandatory, set aside the appellate and Tribunal orders, and remanded the matter for fresh consideration after hearing the parties. en-us Wed, 13 Mar 2013 00:00:00 +0530 Sat, 07 May 2016 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179992 A quasi-judicial appellate authority cannot reverse a detailed confiscation and penalty order without dealing with the recorded factual findings or giving reasons. Where the original adjudicating authority has relied on evidence and surrounding circumstances, a bare appellate conclusion that there was no attempt or preparation is insufficient if it does not explain why that reasoning is wrong. The Tribunal also cannot simply endorse such a non-speaking reversal in a few lines. The Calcutta High Court held that a reasoned order is mandatory, set aside the appellate and Tribunal orders, and remanded the matter for fresh consideration after hearing the parties. Case-Laws Customs Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179992