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    <title>2024 (2) TMI 1250 - SC Order</title>
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    <description>A non-speaking appellate order cannot constitute valid adjudication because reasons are required to sustain a decision. The SC held that the CESTAT&#039;s order allowing the Department&#039;s appeal without recording reasons was unsustainable. It set aside the impugned order and remitted the matter to the Tribunal for fresh consideration and a reasoned decision. The dispute was therefore not decided on merits and was returned for proper adjudication in accordance with law.</description>
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      <description>A non-speaking appellate order cannot constitute valid adjudication because reasons are required to sustain a decision. The SC held that the CESTAT&#039;s order allowing the Department&#039;s appeal without recording reasons was unsustainable. It set aside the impugned order and remitted the matter to the Tribunal for fresh consideration and a reasoned decision. The dispute was therefore not decided on merits and was returned for proper adjudication in accordance with law.</description>
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