Non-speaking adjudication order held defective, with matter remanded for fresh hearing and a reasoned decision.

An adjudication order that fails to deal with the assessee's submissions, relied-upon case law and relevant trade notice is defective as a non-speaking order. The omission to record findings on material contentions was treated as a violation of natural justice, because the reasoning necessary to sustain the decision was absent. The merits were not examined. The matter was remanded to the lower authority for de novo adjudication, with directions to grant a proper hearing and pass a speaking order.

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Issues: Whether the impugned order was liable to be set aside and the matter remanded for fresh adjudication on the ground that the adjudicating authority had not dealt with the assessee's submissions and relied-upon case law, resulting in a non-speaking order.

Analysis: The order recorded that the adjudicating authority had not considered the appellant's submissions, the cited case law, or the trade notice placed before it. Such omission was treated as a defect going to the validity of the adjudication because the order did not disclose findings on the material contentions raised. In these circumstances, the merits were not examined and the matter was required to be reconsidered after observance of natural justice.

Conclusion: The impugned order was held to be defective as a non-speaking order and the matter was remanded to the lower authority for de novo adjudication after granting proper hearing and passing a speaking order.

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