2011 (6) TMI 441

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....ellants Shri S.K.Panda, Authorised Departmental Representative Jt.CDR) for the respondent Per Shri Justice R.M.S. Khandeparkar: Heard the Advocate for the appellants and the Jt.CDR for the respondent. The present appeal arises from the order dated 14/17/-5-2010 passed by the Commissioner (Appeals), Delhi whereby the appeal filed by the Department was partly allowed. The said appeal was fi....

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.... reasoning is disclosed in support of such finding. It is well settled law that the order passed by the judicial or quasi-judicial authority must disclose the reason for arriving at the finding based on which the matter is decided. On this ground alone, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide the same afresh in accordance with law and by p....