https://www.taxtmi.com/caselaws?id=361106 The Delhi HC held that a quasi-judicial appellate authority must independently examine the evidence, including statements, seized records, alleged retractions, and the legal effect of those retractions, before reaching its own conclusions. A Tribunal order that merely reproduces the order-in-original without fresh and specific consideration of the appellants' factual and legal contentions is a non-speaking, rubber-stamp order and cannot stand. The Court found that the Tribunal had failed to apply its own mind to the material before it, so the matter had to be remanded for fresh adjudication on merits. en-us Wed, 16 May 2018 00:00:00 +0530 Tue, 13 Nov 2018 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361106 The Delhi HC held that a quasi-judicial appellate authority must independently examine the evidence, including statements, seized records, alleged retractions, and the legal effect of those retractions, before reaching its own conclusions. A Tribunal order that merely reproduces the order-in-original without fresh and specific consideration of the appellants' factual and legal contentions is a non-speaking, rubber-stamp order and cannot stand. The Court found that the Tribunal had failed to apply its own mind to the material before it, so the matter had to be remanded for fresh adjudication on merits. Case-Laws Central Excise Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361106