2016 (6) TMI 715

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.... not throw light whether the Commissioner (Appeals) has acted in accordance with the mandate of section 35A(4) of Central Excise Act, 1944. For convenience of his reading, the said sub-section is reproduced below:- "(4) The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the dec....

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....e before him for decision and state the reason for the decision he has taken. Only if such question is answered the order becomes speaking and reasoned and said to have undergone the process of natural justice. 3. The present order which is impugned is suffers from legal infirmity for no issues framed nor cogent reason stated. Therefore, that is returned to the appellate Commissioner to carry out....

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....der, which may not be germane to the facts of the case; It should have a co-relation with the applicable law and facts. The ratio decidendi should be clearly spelt out from the judgment/order. (b) After preparing the draft, it is necessary to go through the same to find out, if anything, essential to be mentioned, has escaped discussion. (c) The ultimate finished judgment/order should have sus....