2001 (3) TMI 489

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..... the Respondent. [Order]. - On hearing Shri G.L. Deshpande for the appellants and Shri A.K. Jain for the Revenue, it appeared that on a short point the appeal itself could be disposed of. This was done. 2. The issue before the Commissioner (Appeals) pertained to denial of Modvat credit taken on original copy of the gate pass. The ld. Commissioner in his order has narrated the grounds on wh .....

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..... aid and not what the assessee said. Such an order does not give any insight to the further appellate authority as to the correctness of the findings. It is for this reason that the principles of natural justice require that any order made in adjudication or in appeal, should be a "speaking" order. Unless an officer "speaks", the assessees before him and the appellate authorities above him would no .....

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