https://www.taxtmi.com/caselaws?id=98310 An adjudication order was found non-speaking because it did not discuss the rival submissions, objectively analyse the evidence, or record clear findings on the noticees' roles and the basis for including kraft pockets in assessable value. The Tribunal held that mere recital of the record, coupled with heavy penalties imposed without individual reasoning, failed to meet the standard of fair decision-making and natural justice. The order was set aside and the matter remanded to the Commissioner for fresh disposal by a speaking order after considering the allegations and each noticee's reply. en-us Tue, 18 Jul 2000 00:00:00 +0530 Fri, 20 Jan 2012 11:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98310 An adjudication order was found non-speaking because it did not discuss the rival submissions, objectively analyse the evidence, or record clear findings on the noticees' roles and the basis for including kraft pockets in assessable value. The Tribunal held that mere recital of the record, coupled with heavy penalties imposed without individual reasoning, failed to meet the standard of fair decision-making and natural justice. The order was set aside and the matter remanded to the Commissioner for fresh disposal by a speaking order after considering the allegations and each noticee's reply. Case-Laws Central Excise Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98310