https://www.taxtmi.com/caselaws?id=209495 An adjudication order must be read as a whole, and a penalty cannot be invalidated merely because the operative portion omits the specific rule when the body of the order clearly records the statutory basis and the finding of liability. The Gujarat HC held that the adjudicating authority had recorded active involvement in clandestine removal and liability to penalty under Rule 26 of the Central Excise Rules, 2002, so the Tribunal erred in treating the order as deficient for want of an express recital in the concluding part. The penalty on the Director was therefore restored. en-us Thu, 23 Dec 2010 00:00:00 +0530 Thu, 18 Jul 2013 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209495 An adjudication order must be read as a whole, and a penalty cannot be invalidated merely because the operative portion omits the specific rule when the body of the order clearly records the statutory basis and the finding of liability. The Gujarat HC held that the adjudicating authority had recorded active involvement in clandestine removal and liability to penalty under Rule 26 of the Central Excise Rules, 2002, so the Tribunal erred in treating the order as deficient for want of an express recital in the concluding part. The penalty on the Director was therefore restored. Case-Laws Central Excise Thu, 23 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209495