https://www.taxtmi.com/caselaws?id=45718 Quasi-judicial proceedings may require cross-examination in appropriate cases under natural justice, but refusal to summon Panchas was not shown to have caused manifest injustice where the petitioner had signed most Panchnamas, so that challenge failed. An appellate authority exercising judicial power must record reasons showing application of mind to the facts and law; a bare order cannot stand. Because the Central Board of Revenue gave no reasons, its appellate order was quashed and the matter was remitted for rehearing according to law. en-us Wed, 30 May 1962 00:00:00 +0530 Tue, 13 Jul 2010 13:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45718 Quasi-judicial proceedings may require cross-examination in appropriate cases under natural justice, but refusal to summon Panchas was not shown to have caused manifest injustice where the petitioner had signed most Panchnamas, so that challenge failed. An appellate authority exercising judicial power must record reasons showing application of mind to the facts and law; a bare order cannot stand. Because the Central Board of Revenue gave no reasons, its appellate order was quashed and the matter was remitted for rehearing according to law. Case-Laws Customs Wed, 30 May 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45718