https://www.taxtmi.com/caselaws?id=83086 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. en-us Mon, 28 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 14:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83086 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. Case-Laws Central Excise Mon, 28 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83086