https://www.taxtmi.com/caselaws?id=88031 An adjudication cannot stand where the assessee's objections to stock-taking, discrepancy calculations, annexures, worksheets and relied-on documents are rejected without proper examination. The record indicated that the lower authorities treated the explanations as an afterthought without addressing the stock-taking method or giving the assessee copies of the worksheets and a fair chance to meet the departmental material. Such non-application of mind vitiates the order. The impugned orders were therefore set aside and the matter was remanded for de novo consideration, with directions to allow fresh replies and a reasoned decision on the objections. en-us Tue, 23 Sep 1997 00:00:00 +0530 Wed, 14 Sep 2011 15:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88031 An adjudication cannot stand where the assessee's objections to stock-taking, discrepancy calculations, annexures, worksheets and relied-on documents are rejected without proper examination. The record indicated that the lower authorities treated the explanations as an afterthought without addressing the stock-taking method or giving the assessee copies of the worksheets and a fair chance to meet the departmental material. Such non-application of mind vitiates the order. The impugned orders were therefore set aside and the matter was remanded for de novo consideration, with directions to allow fresh replies and a reasoned decision on the objections. Case-Laws Central Excise Tue, 23 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88031