https://www.taxtmi.com/caselaws?id=106759 An adjudication made after remand must comply with the remand directions, examine the defence material and record a reasoned determination on the evidence. Where the authority fails to meaningfully verify the record, does not address the legal consequences of the governing regime, and gives no proper basis for confiscation, duty demand or penalty, the order is vulnerable for non-application of mind and cannot stand as a speaking order. In such circumstances, the impugned order is annulled and the matter is sent back for fresh adjudication after effective hearing and proper verification of the record. en-us Fri, 11 Oct 2002 00:00:00 +0530 Thu, 15 Mar 2012 15:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106759 An adjudication made after remand must comply with the remand directions, examine the defence material and record a reasoned determination on the evidence. Where the authority fails to meaningfully verify the record, does not address the legal consequences of the governing regime, and gives no proper basis for confiscation, duty demand or penalty, the order is vulnerable for non-application of mind and cannot stand as a speaking order. In such circumstances, the impugned order is annulled and the matter is sent back for fresh adjudication after effective hearing and proper verification of the record. Case-Laws Central Excise Fri, 11 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106759