https://www.taxtmi.com/caselaws?id=94574 The adjudicating authority's order was set aside because it did not properly consider the documentary and technical evidence, including catalogues and drawings, on the disputed condition in which the goods were received. The Tribunal held that the issue required detailed factual and technical appreciation, which could not be undertaken for the first time at the appellate stage. As the original order contained only a conclusory finding that pressure-regulating and converter devices were installed, without adequate discussion of the record, it was treated as a non-speaking order. The matter was remanded to the Commissioner for fresh adjudication on merits. en-us Wed, 08 Mar 2000 00:00:00 +0530 Fri, 02 Dec 2011 11:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94574 The adjudicating authority's order was set aside because it did not properly consider the documentary and technical evidence, including catalogues and drawings, on the disputed condition in which the goods were received. The Tribunal held that the issue required detailed factual and technical appreciation, which could not be undertaken for the first time at the appellate stage. As the original order contained only a conclusory finding that pressure-regulating and converter devices were installed, without adequate discussion of the record, it was treated as a non-speaking order. The matter was remanded to the Commissioner for fresh adjudication on merits. Case-Laws Central Excise Wed, 08 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94574