https://www.taxtmi.com/caselaws?id=92479 Quasi-judicial adjudication must disclose material, afford a hearing, and culminate in a reasoned speaking order that addresses the evidence and submissions. An order that fails to discuss the appellants' evidence or otherwise shows non-application of mind is legally inadequate. On that basis, the impugned order was set aside as regards the appellants, and the matter was remanded to the jurisdictional Commissioner for de novo adjudication with directions to pass a well-reasoned order after considering the evidence and, if requested, granting personal hearing. en-us Thu, 23 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 18:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92479 Quasi-judicial adjudication must disclose material, afford a hearing, and culminate in a reasoned speaking order that addresses the evidence and submissions. An order that fails to discuss the appellants' evidence or otherwise shows non-application of mind is legally inadequate. On that basis, the impugned order was set aside as regards the appellants, and the matter was remanded to the jurisdictional Commissioner for de novo adjudication with directions to pass a well-reasoned order after considering the evidence and, if requested, granting personal hearing. Case-Laws Customs Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92479