2001 (11) TMI 673

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..... t. On perusal of the facts the appeal was admitted for hearing and was taken up for disposal after granting waiver of pre-deposit of duty of Rs. 26,716/-. 2. The appellants have taken Modvat credit on the strength of the invoices which were not in their name. The Assistant Commissioner had confirmed the reversion of the Modvat credit on this ground. The assessee filed an appeal. It was claimed t .....

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..... litigants on reading his order would be able to assess their position. The higher appellate authority would also understand the grounds on which his order is based. Therefore every order in appeal has to be a well reasoned cogent order. It cannot be a cryptic order, devoid of any insight into the thought process of the appellate authority. 5. Tested on this touchstone the impugned order does no .....

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