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Issues: Whether the impugned order, which recorded inconsistent conclusions on the evidentiary materials and allegations, could be sustained, and whether the matter should be remanded for de novo consideration.
Analysis: The order under challenge was found to contain mutually inconsistent treatment of the same materials and to proceed without adequate reasoned analysis. In some places the evidentiary documents and affidavits were accepted, while in others similar materials were disregarded without sufficient justification. The findings were therefore regarded as lacking coherent reasoning and not adequately addressing the allegations and defences raised by the parties. In these circumstances, the proper course was to reopen the matter and require fresh adjudication after giving both sides a fair opportunity to present their case.
Conclusion: The matter was remanded to the adjudicating authority for de novo consideration, with all issues kept open.