https://www.taxtmi.com/caselaws?id=83790 An adjudication order cannot stand where it fails to address a material factual defence, including the claim that goods were cleared in plain brown paper rolls without any brand name, and instead relies on a broader allegation without reasoned treatment of that plea. The extended period of limitation also cannot be sustained where the notice alleged fraud or suppression, but the adjudication shifts to misstatement or misdeclaration without examining the defence that the department already knew the nature of the goods and activities. The matter was remitted for fresh adjudication after hearing the assessee. en-us Mon, 28 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83790 An adjudication order cannot stand where it fails to address a material factual defence, including the claim that goods were cleared in plain brown paper rolls without any brand name, and instead relies on a broader allegation without reasoned treatment of that plea. The extended period of limitation also cannot be sustained where the notice alleged fraud or suppression, but the adjudication shifts to misstatement or misdeclaration without examining the defence that the department already knew the nature of the goods and activities. The matter was remitted for fresh adjudication after hearing the assessee. Case-Laws Central Excise Mon, 28 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83790