https://www.taxtmi.com/caselaws?id=106252 Where an assessee raises a material defence that clearances remained within the exemption limit and no intent to evade duty can be presumed, the adjudicating authority must record reasoned findings on that defence before sustaining confiscation, redemption fine or penalty. Failure to address a contention going to the root of duty liability and confiscation renders the order unsustainable on the existing record. The impugned confiscation and penal order was set aside, and the matter was remanded for de novo adjudication. en-us Tue, 16 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 14:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106252 Where an assessee raises a material defence that clearances remained within the exemption limit and no intent to evade duty can be presumed, the adjudicating authority must record reasoned findings on that defence before sustaining confiscation, redemption fine or penalty. Failure to address a contention going to the root of duty liability and confiscation renders the order unsustainable on the existing record. The impugned confiscation and penal order was set aside, and the matter was remanded for de novo adjudication. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106252