Non-speaking adjudication orders fail when contentions are not addressed on merits and the matter is remanded for fresh decision.

An adjudication order is unsustainable where it merely reproduces the assessee's contentions, confirms the demand with a bare finding, and does not deal with the defence on merits. Such non-speaking disposal shows absence of application of mind and requires reconsideration after addressing all submissions and granting a personal hearing. The matter was therefore set aside and remanded for de novo adjudication in accordance with law.

---

---

Issues: Whether the impugned adjudication order, having recorded the assessee's contentions but not dealt with them, was a non-speaking order liable to be set aside and remanded for fresh consideration.

Analysis: The adjudicating authority had reproduced the assessee's contentions but had not addressed them on merits and had merely confirmed the demand with a bare finding. Such an order was found to be unsustainable because it did not show application of mind to the defence raised before the authority. The matter therefore required reconsideration after dealing with all contentions and after granting an opportunity of personal hearing.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for de novo adjudication in accordance with law.

Final Conclusion: The assessees succeeded in obtaining setting aside of the order and a fresh adjudication on merits.

---