2011 (6) TMI 441

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..... eof - before arriving at the finding, neither the matter has been discussed with reference to the facts and law applicable thereto nor any reasoning is disclosed in support of such finding - Held that:- 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, order is set asid .....

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..... und claim by the appellants. 2. Though the impugned order is sought to be challenged on various grounds, it is not necessary to deal with all those grounds and suffice to refer to only one ground which relates to non-disclosure of reasons for the findings arrived at in the impugned order. Mere perusal of the impugned order discloses that the Commissioner (Appeals) while partly modifying the orde .....

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