https://www.taxtmi.com/caselaws?id=122027 A fiscal order confirming duty, confiscation and penalties was unsustainable because it did not give a clear, reasoned finding on the assessee's declarations or explain the basis for invoking the extended period and penal provisions under the Central Excise Act. The absence of a speaking determination on the material issues showed non-application of mind, so the liabilities and penalties could not stand as confirmed. The matter was therefore remanded for fresh adjudication with directions to record clear findings on the issues raised. en-us Fri, 31 Mar 2006 00:00:00 +0530 Wed, 08 Aug 2012 10:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122027 A fiscal order confirming duty, confiscation and penalties was unsustainable because it did not give a clear, reasoned finding on the assessee's declarations or explain the basis for invoking the extended period and penal provisions under the Central Excise Act. The absence of a speaking determination on the material issues showed non-application of mind, so the liabilities and penalties could not stand as confirmed. The matter was therefore remanded for fresh adjudication with directions to record clear findings on the issues raised. Case-Laws Central Excise Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122027