https://www.taxtmi.com/caselaws?id=98576 An adjudication order in tax matters must be a speaking order that deals with the core dispute and material defences. A cryptic classification finding, without reasons on the technical nature of the goods, the basis for treatment under the relevant heading, or the assessee's plea that it was not the manufacturer, is unsustainable. Omission to consider substantive objections on deductions, Modvat credit, limitation and penalty leaves the adjudication incomplete and contrary to natural justice. Such defects justify setting aside the order and remand for de novo consideration of all contested issues after giving the assessee a full opportunity. en-us Mon, 23 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98576 An adjudication order in tax matters must be a speaking order that deals with the core dispute and material defences. A cryptic classification finding, without reasons on the technical nature of the goods, the basis for treatment under the relevant heading, or the assessee's plea that it was not the manufacturer, is unsustainable. Omission to consider substantive objections on deductions, Modvat credit, limitation and penalty leaves the adjudication incomplete and contrary to natural justice. Such defects justify setting aside the order and remand for de novo consideration of all contested issues after giving the assessee a full opportunity. Case-Laws Central Excise Mon, 23 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98576