Non-speaking adjudication orders lacking reasoning were set aside and remanded for fresh adjudication after proper consideration.

Non-speaking adjudication orders that merely reproduced the assessees' replies without addressing material submissions on private registers, sorting of marble tiles, or whether the seized tiles had reached the RG 1 stage were held to reflect total non-application of mind. Because the orders contained no real reasoning and summarily confirmed the demands, they were set aside. The matters were remanded to the adjudicating authority for de novo adjudication in accordance with law.

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Issues: Whether the impugned adjudication orders, being non-speaking and reflecting non-application of mind, were liable to be set aside and the matters remanded for fresh adjudication.

Analysis: The adjudicating authority had reproduced the contents of the replies to the show-cause notices but had not discussed the appellants' material submissions regarding private registers, sorting of marble tiles, and whether the seized tiles had reached the RG 1 stage. The orders were found to contain no real reasoning and to confirm the demands summarily, showing total non-application of mind.

Conclusion: The impugned orders were set aside and the matters were remanded to the adjudicating authority for de novo adjudication in accordance with law.

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