TRAVANCORE RAYON LTD. vs UNION OF INDIA

The Supreme Court held that under Section 36 of the Central Excise and Salt Act, 1944, the Central Government must provide a speaking order when rejecting a revision application, ensuring that the aggrieved party is informed of the reasons for the decision. The Court emphasized that adequate disclosure of the reasoning is essential for judicial review and to prevent arbitrary action by the executive. The case was remanded to the Central Government for proper adjudication, as the initial rejection lacked sufficient reasoning and personal hearing was advisable for complex issues.