2026-VIL-1094-CESTAT-ALH-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Non-application of Mind and Non-speaking Order - Whether an appellate order passed without independently examining the grounds of appeal, documentary evidence, and relevant statutory provisions, and merely adopting the view of the lower authority without recording reasoned findings, can be sustained in law – HELD - When a quasi-judicial authority exercises appellate jurisdiction, it is mandated to independently assess the matter before it and record its own findings rather than merely adopting the view of the authority below. The first appellate authority instead of examining the grounds of appeal independently and applying its mind to the issues raised, restricted itself to reproducing the findings recorded in the orders below by making a blanket statement that no reason exists to interfere without any engagement with the appellant's submissions. Such an order constitutes a non-speaking order which fails to identify the specific grounds of appeal urged by the appellant, does not examine the evidence and documents filed before it, and does not engage with the relevant statutory provisions or record any independent conclusion on the merits - The requirement of passing a reasoned order is not a mere formality but forms part and parcel of the principle of natural justice and supervisory jurisdiction of superior courts, as an order without reasons lacks legal foundation. The failure to assign reasons renders an administrative or quasi-judicial order arbitrary and liable to be set aside on that ground alone - The orders-in-appeal are set aside and the matter is remanded to the Commissioner (Appeals) for fresh decision on merits with independent examination of all grounds of appeal, documentary evidence, and statutory provisions, with the direction to pass a speaking order – The appeal is allowed by remand
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