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    <title>2002 (2) TMI 471 - CEGAT, NEW DELHI</title>
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    <description>An adjudication order was found non-speaking because it merely repeated earlier findings without complying with the Tribunal&#039;s remand directions to examine each item&#039;s liability, correct classification, applicable duty rate and claimed exemption. The reasoning was inadequate because the goods were identified mainly by code numbers without descriptive particulars, and no reasons were given for rejecting the exemption claim. The impugned order was set aside and the matter was remanded to the adjudicating authority for a de novo speaking order after granting a reasonable opportunity of hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=101227</link>
      <description>An adjudication order was found non-speaking because it merely repeated earlier findings without complying with the Tribunal&#039;s remand directions to examine each item&#039;s liability, correct classification, applicable duty rate and claimed exemption. The reasoning was inadequate because the goods were identified mainly by code numbers without descriptive particulars, and no reasons were given for rejecting the exemption claim. The impugned order was set aside and the matter was remanded to the adjudicating authority for a de novo speaking order after granting a reasonable opportunity of hearing.</description>
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