https://www.taxtmi.com/caselaws?id=118350 An adjudication order based on retracted witness statements, without meaningful consideration of cross-examination and defence evidence, is vitiated by non-application of mind. Where the authority ignores material documentary evidence, including certificates, demand draft details and income-tax returns, the reasoning on clandestine manufacture and removal cannot stand. The proper course is remand for fresh adjudication, with the matter reconsidered de novo in accordance with law and the principles of natural justice. en-us Tue, 09 Aug 2005 00:00:00 +0530 Sat, 30 Jun 2012 11:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118350 An adjudication order based on retracted witness statements, without meaningful consideration of cross-examination and defence evidence, is vitiated by non-application of mind. Where the authority ignores material documentary evidence, including certificates, demand draft details and income-tax returns, the reasoning on clandestine manufacture and removal cannot stand. The proper course is remand for fresh adjudication, with the matter reconsidered de novo in accordance with law and the principles of natural justice. Case-Laws Central Excise Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118350