https://www.taxtmi.com/caselaws?id=422858 A quasi-judicial appellate authority, particularly the final fact-finding body, must independently examine the record, assess the contentions, consider the effect of retraction and documentary material, and give cogent reasons. An order that merely reproduces the order-in-original, without specific consideration of the issues raised, does not amount to a reasoned and speaking decision. On that basis, the Delhi HC set aside the Tribunal's order and remanded the matter for fresh adjudication on merits, without expressing any view on the underlying controversy. en-us Wed, 18 May 2022 00:00:00 +0530 Sat, 15 Oct 2022 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422858 A quasi-judicial appellate authority, particularly the final fact-finding body, must independently examine the record, assess the contentions, consider the effect of retraction and documentary material, and give cogent reasons. An order that merely reproduces the order-in-original, without specific consideration of the issues raised, does not amount to a reasoned and speaking decision. On that basis, the Delhi HC set aside the Tribunal's order and remanded the matter for fresh adjudication on merits, without expressing any view on the underlying controversy. Case-Laws Central Excise Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422858