https://www.taxtmi.com/caselaws?id=781501 An appellate order was found to be mechanical because the first appellate authority did not deal with the appellant's specific submissions or decide the disputed issues on merits. The matter was therefore remitted for fresh consideration, with all issues kept open, so that the appellant could file written submissions and evidence. The remand direction emphasised compliance with natural justice and required the jurisdictional Commissioner (Appeals) to pass a reasoned speaking order. en-us Fri, 14 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781501 An appellate order was found to be mechanical because the first appellate authority did not deal with the appellant's specific submissions or decide the disputed issues on merits. The matter was therefore remitted for fresh consideration, with all issues kept open, so that the appellant could file written submissions and evidence. The remand direction emphasised compliance with natural justice and required the jurisdictional Commissioner (Appeals) to pass a reasoned speaking order. Case-Laws Customs Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781501