Order passed without assigning any reasons is non-speaking order

Quality Council of India Vs Commissioner of Central Excise (CESTAT Delhi) CESTAT Delhi held that order passed without assigning any reasons is non-speaking order and, accordingly, the same is bad-in-law and is liable to be set aside. Facts- During the scrutiny of half yearly ST-3 Service Tax Returns, Balance Sheet and figures provided by the appellant, it was observed that the appellant had not paid service tax on the gross receipts under the Head “Quality Conclave” and “Seminar Receipts” taxable under the category of “Convention Service” and also on the expenditure incurred on th...