https://www.taxtmi.com/caselaws?id=45472 An order rejecting stay or waiver under Section 35F of the Central Excise Act must reflect application of judicial mind and give reasons showing consideration of the material before the quasi-judicial authority. A non-speaking rejection cannot be sustained because it affects rights without an evaluative decision. Dismissal of the connected appeals for default and non-deposit was therefore improper, as the earlier orders themselves were unsustainable. The matters were set aside and remanded to the Commissioner (Appeals) for fresh disposal by a reasoned order in accordance with law. en-us Mon, 03 Jan 2000 00:00:00 +0530 Mon, 12 Jul 2010 10:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45472 An order rejecting stay or waiver under Section 35F of the Central Excise Act must reflect application of judicial mind and give reasons showing consideration of the material before the quasi-judicial authority. A non-speaking rejection cannot be sustained because it affects rights without an evaluative decision. Dismissal of the connected appeals for default and non-deposit was therefore improper, as the earlier orders themselves were unsustainable. The matters were set aside and remanded to the Commissioner (Appeals) for fresh disposal by a reasoned order in accordance with law. Case-Laws Central Excise Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45472