https://www.taxtmi.com/caselaws?id=85103 An adjudication order may be set aside where the authority fails to fairly consider the assessee's defence, including documentary rebuttal and the effect of a disclaimer linked to the trade mark reference, and relies on material not properly put in the show cause notice. Statements treated as conclusive without addressing contrary evidence undermine the fairness of the process. Where such contested pleas go to the heart of the dispute, the proper course is remand for de novo adjudication with definite findings on each contention and a reasonable opportunity of hearing. The impugned adjudication was set aside and the matter sent back for fresh decision on all issues. en-us Mon, 25 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85103 An adjudication order may be set aside where the authority fails to fairly consider the assessee's defence, including documentary rebuttal and the effect of a disclaimer linked to the trade mark reference, and relies on material not properly put in the show cause notice. Statements treated as conclusive without addressing contrary evidence undermine the fairness of the process. Where such contested pleas go to the heart of the dispute, the proper course is remand for de novo adjudication with definite findings on each contention and a reasonable opportunity of hearing. The impugned adjudication was set aside and the matter sent back for fresh decision on all issues. Case-Laws Central Excise Mon, 25 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85103