Speaking order requirement led to remand after lower authorities failed to address the appellant's explanation in detail.

Lower authorities cannot be sustained where they fail to pass speaking orders or examine the appellant's explanation point by point. A reasoned adjudication after hearing the appellants was required, so the impugned orders were set aside and the matter remanded to the Assistant Collector for fresh adjudication in accordance with law.

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Issues: Whether the orders passed by the lower authorities, which did not deal with the explanation for the alleged discrepancy in detail, could be sustained, and whether the matter required remand for fresh adjudication.

Analysis: The lower authorities had not passed speaking orders and had not examined the appellants' explanation point-by-point. In the circumstances, a detailed consideration of the explanation and a reasoned adjudication after hearing the appellants was necessary.

Conclusion: The orders of the lower authorities were set aside and the matter was remanded to the Assistant Collector for fresh adjudication in accordance with law after granting a hearing to the appellants.

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