https://www.taxtmi.com/caselaws?id=32409 A quasi-judicial appellate authority must pass a speaking order that shows application of mind, particularly when it departs from the findings of the lower authorities. Brief but cogent reasons are required to explain why relief is granted or liability is sustained, and a cryptic order that merely sets aside penalty does not meet the legal standard of reasoned adjudication. On that basis, the impugned order was quashed and the matter remanded for fresh decision on merits after hearing both sides. en-us Fri, 24 Oct 2008 00:00:00 +0530 Tue, 30 Apr 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32409 A quasi-judicial appellate authority must pass a speaking order that shows application of mind, particularly when it departs from the findings of the lower authorities. Brief but cogent reasons are required to explain why relief is granted or liability is sustained, and a cryptic order that merely sets aside penalty does not meet the legal standard of reasoned adjudication. On that basis, the impugned order was quashed and the matter remanded for fresh decision on merits after hearing both sides. Case-Laws Central Excise Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32409