https://www.taxtmi.com/caselaws?id=45442 A Commissioner (Appeals) dealing with a stay or waiver request under Section 35F of the Central Excise Act must act as a quasi-judicial authority and apply judicial mind to the facts and materials before him. An order rejecting such relief must record reasons and show consideration of the relevant contentions and circumstances; a non-speaking rejection without reasoned justification does not satisfy that standard. The impugned rejection orders were set aside and the matters were remanded to the Commissioner (Appeals) for fresh disposal in accordance with law by passing a reasoned order. en-us Mon, 03 Jan 2000 00:00:00 +0530 Sat, 10 Jul 2010 14:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45442 A Commissioner (Appeals) dealing with a stay or waiver request under Section 35F of the Central Excise Act must act as a quasi-judicial authority and apply judicial mind to the facts and materials before him. An order rejecting such relief must record reasons and show consideration of the relevant contentions and circumstances; a non-speaking rejection without reasoned justification does not satisfy that standard. The impugned rejection orders were set aside and the matters were remanded to the Commissioner (Appeals) for fresh disposal in accordance with law by passing a reasoned order. Case-Laws Central Excise Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45442