Clandestine removal findings must be addressed before setting aside adjudication; remand ordered for fresh factual and legal review.

The Tribunal could not sustain its order after failing to deal with the Commissioner's detailed findings on clandestine manufacture and clearances of aluminium products, including suppression of production, unaccounted removals, corroborative statements, and the evidentiary value of seized records and follow-up enquiries. The High Court held that the Tribunal was required to examine the factual matrix and legal issues afresh in light of the material relied on by both sides. The order was set aside and the matter was remitted to the Tribunal for fresh decision on facts and law.

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Issues: Whether the Tribunal's order could be sustained when it had not dealt with the Commissioner's findings on clandestine removal and manufacture, and whether the matter required remand for fresh consideration.

Analysis: The order under challenge proceeded on the basis of alleged clandestine manufacture and clearances of aluminium products. The High Court noted that the Commissioner had recorded detailed findings on manufacture under Section 2(f), suppression of production, unaccounted clearances, corroborative statements, and the evidentiary value of seized records and follow-up enquiries. The Tribunal, however, had set aside the adjudication without dealing with those findings. In these circumstances, the High Court held that the Tribunal ought to have examined the factual matrix and the legal issues afresh in the light of the material relied upon by both sides.

Conclusion: The Tribunal's order was set aside and the matters were remitted to the Tribunal for fresh decision on facts and law.

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