https://www.taxtmi.com/caselaws?id=90695 A penalty order was set aside and remanded for fresh adjudication because the authority failed to properly consider the defence and supporting records. The appellant claimed the goods were received under purchase invoices, and that any discrepancy was only in the supplier's invoice address, while the transaction was reflected in the statutory registers. As the impugned order did not adequately address this material defence or scrutinise the relevant records, it was treated as a non-speaking order. The matter was therefore sent back to the original authority for de novo consideration. en-us Tue, 29 Dec 1998 00:00:00 +0530 Mon, 10 Oct 2011 18:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90695 A penalty order was set aside and remanded for fresh adjudication because the authority failed to properly consider the defence and supporting records. The appellant claimed the goods were received under purchase invoices, and that any discrepancy was only in the supplier's invoice address, while the transaction was reflected in the statutory registers. As the impugned order did not adequately address this material defence or scrutinise the relevant records, it was treated as a non-speaking order. The matter was therefore sent back to the original authority for de novo consideration. Case-Laws Central Excise Tue, 29 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90695