https://www.taxtmi.com/caselaws?id=793201 A first appellate authority must independently examine the grounds of appeal, evidence and governing provisions and give a reasoned order. A blanket affirmation of the adjudication order, without discussion of the issues raised, is a non-speaking order and cannot stand. The authority also should not travel beyond the scope of the appeal by deciding matters not under challenge. Here, the appellate order on quantity discount and price support or price difference discount in provisional assessments was found unsustainable, and the matter was remanded for fresh decision on merits after independent consideration of all grounds and submissions; deductions already allowed in the original adjudication were left undisturbed. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 11 Jun 2026 08:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793201 A first appellate authority must independently examine the grounds of appeal, evidence and governing provisions and give a reasoned order. A blanket affirmation of the adjudication order, without discussion of the issues raised, is a non-speaking order and cannot stand. The authority also should not travel beyond the scope of the appeal by deciding matters not under challenge. Here, the appellate order on quantity discount and price support or price difference discount in provisional assessments was found unsustainable, and the matter was remanded for fresh decision on merits after independent consideration of all grounds and submissions; deductions already allowed in the original adjudication were left undisturbed. Case-Laws Central Excise Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793201