Reasoned adjudication and record verification were required before deciding disputed production and duty liability, leading to de novo remand.

An adjudication order was found unsustainable where the authority relied on an unverified Chartered Accountant's certificate and failed to test it against the underlying records. The order was treated as non-speaking and passed without proper application of mind because the disputed factual question of whether plain printed polyester films were produced and cleared had a direct bearing on duty liability. The matter was therefore required to be reconsidered on the record, after personal hearing and production of relevant documents, and was remanded for de novo adjudication on all issues.

---

---

Issues: Whether the adjudication order was unsustainable for want of proper verification and reasoning, warranting remand for fresh consideration of the disputed production and clearance details.

Analysis: The disputed question affecting the demand was whether the appellants had in fact produced and cleared plain printed polyester films during the relevant period. The Chartered Accountant's certificate relied upon by the appellants was not properly verified, and the adjudicating authority did not make a serious effort to test its contents against the underlying records. In these circumstances, the order was held not to be a reasoned speaking order and to have been passed without proper application of mind. Since this factual issue had a direct bearing on the quantum of duty liability, the matter required reconsideration on the record after giving the appellants an opportunity of personal hearing and calling for the relevant documents.

Conclusion: The impugned order was set aside and the matter was remanded for de novo adjudication, with direction to reconsider all issues including whether plain printed polyester films were manufactured and cleared during the relevant period.

---