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    <title>2008 (11) TMI 412 - CESTAT, MUMBAI</title>
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    <description>An adjudication order that drops a show cause notice without a reasoned discussion does not qualify as a speaking order, because it fails to show application of mind to the material on record or the cited case law. In such circumstances, the proper course is to set aside the order and remand the matter for de novo adjudication, with all issues considered afresh and the parties given an opportunity of hearing.</description>
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      <description>An adjudication order that drops a show cause notice without a reasoned discussion does not qualify as a speaking order, because it fails to show application of mind to the material on record or the cited case law. In such circumstances, the proper course is to set aside the order and remand the matter for de novo adjudication, with all issues considered afresh and the parties given an opportunity of hearing.</description>
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