https://www.taxtmi.com/caselaws?id=81826 A quasi-judicial adjudication affecting civil liability must be a reasoned speaking order that addresses the material records, submissions, and evidence before concluding limitation, suppression, or clandestine removal. Where the authority ignores documents such as departmental intimations, cross-examination material, seizure records, and buyer correspondence, and relies on general assumptions instead of a record-based examination, the order cannot be sustained. The impugned order was set aside and the matter remanded for fresh adjudication after personal hearing and observance of natural justice, leaving duty liability and penalty open for reconsideration. en-us Thu, 19 Mar 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81826 A quasi-judicial adjudication affecting civil liability must be a reasoned speaking order that addresses the material records, submissions, and evidence before concluding limitation, suppression, or clandestine removal. Where the authority ignores documents such as departmental intimations, cross-examination material, seizure records, and buyer correspondence, and relies on general assumptions instead of a record-based examination, the order cannot be sustained. The impugned order was set aside and the matter remanded for fresh adjudication after personal hearing and observance of natural justice, leaving duty liability and penalty open for reconsideration. Case-Laws Central Excise Thu, 19 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81826