https://www.taxtmi.com/caselaws?id=47259 The court quashed and set aside the impugned order due to the absence of reasons provided by the appellate authority under Section 35A(iv) of the Central Excise Act, 1944. The matter was remanded for fresh consideration, emphasizing the necessity of reasons in administrative decisions. The court did not assess the merits of the appeal, allowing the parties to present arguments again, and directed the authority to document reasons in the revised order. The petition was allowed, and no costs were awarded. en-us Tue, 23 Dec 2003 00:00:00 +0530 Tue, 27 Jul 2010 18:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47259 The court quashed and set aside the impugned order due to the absence of reasons provided by the appellate authority under Section 35A(iv) of the Central Excise Act, 1944. The matter was remanded for fresh consideration, emphasizing the necessity of reasons in administrative decisions. The court did not assess the merits of the appeal, allowing the parties to present arguments again, and directed the authority to document reasons in the revised order. The petition was allowed, and no costs were awarded. Case-Laws Central Excise Tue, 23 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47259