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Issues: Whether the impugned order, which did not deal with the limitation plea and other contentions raised by the appellants, could be sustained, and whether the matter required remand for a speaking order.
Analysis: The appellants' specific objection that the demand was time-barred was raised in reply to the show cause notice, but the adjudicating authority recorded no finding on that plea. The order also did not effectively address the other contentions urged. In these circumstances, the order was treated as not being a speaking order.
Conclusion: The matter was remanded with a direction to pass a speaking order after considering all the contentions raised by the appellants and to decide the case in accordance with law after giving an opportunity of hearing.