https://www.taxtmi.com/caselaws?id=84032 An adjudication order was vulnerable because it failed to deal with the assessee's specific defence that the disputed consignments were not received by the consignees. The defence had been raised in the reply to the show cause notice and was supported by written confirmations from six of the seven alleged consignees, but the impugned order ignored that material. An order that omits consideration of a material defence and supporting evidence is not a proper speaking order. The order was therefore set aside and the matter remanded for fresh adjudication after granting personal hearing to the appellants. en-us Thu, 09 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 14:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84032 An adjudication order was vulnerable because it failed to deal with the assessee's specific defence that the disputed consignments were not received by the consignees. The defence had been raised in the reply to the show cause notice and was supported by written confirmations from six of the seven alleged consignees, but the impugned order ignored that material. An order that omits consideration of a material defence and supporting evidence is not a proper speaking order. The order was therefore set aside and the matter remanded for fresh adjudication after granting personal hearing to the appellants. Case-Laws Central Excise Thu, 09 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84032