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    <title>2009 (4) TMI 153 - CESTAT, BANGALORE</title>
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    <description>An appellate order affirming a service tax demand without independent reasoning could not be sustained, because the absence of findings on the merits of tax, interest and penalties prevented effective appellate review. The Tribunal held that a non-speaking order is inadequate where the controversy requires a reasoned determination. The Commissioner (Appeals) order was therefore set aside and the matter remanded for fresh disposal by a speaking order after observance of natural justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34986</link>
      <description>An appellate order affirming a service tax demand without independent reasoning could not be sustained, because the absence of findings on the merits of tax, interest and penalties prevented effective appellate review. The Tribunal held that a non-speaking order is inadequate where the controversy requires a reasoned determination. The Commissioner (Appeals) order was therefore set aside and the matter remanded for fresh disposal by a speaking order after observance of natural justice.</description>
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