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2019 (7) TMI 397 - HC - Central ExcisePrinciples of natural justice - non-speaking order - stay of order sanctioning refund - HELD THAT:- The order is self evidently a nonspeaking order. It even does not record the basic dispute between the parties leading to the refund. Nor does it record the submission of the parties. Consequently no examination of the submissions made by the Petitioner in support and/or to oppose the application, is found in the impugned order. It merely rejects the application by stating that it finds 'no cogent and valid reasons' to stay the refund. Thus, the impugned order is clearly in breach of principles of natural justice. An order disposing of stay application, may not be a detailed order. Nevertheless, the order must indicate the dispute before it, the submissions of the parties in brief and due consideration of the issue before it on the basis of the submissions made by the parties on the touchstone of the principles for grant of stay - In the absence of the impugned order meeting the above test, it becomes a nonspeaking order. Petitioner's stay application restored to the file of the Tribunal for fresh consideration and disposal in accordance with law - petition allowed.
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