https://www.taxtmi.com/caselaws?id=333009 An adjudication order in a Central Excise demand, confiscation and penalty matter must rest on proper appreciation of the record, the defence and the controversy raised in the show cause notice. Where the authority passes a superficial order without examining whether the units are distinct and without testing the evidentiary value of materials gathered during investigation, the order lacks the reasoned consideration required in fiscal proceedings. The matter was therefore remanded for de novo adjudication, with a fair opportunity of hearing and a fresh reasoned order, and no merits determination of duty liability was reached. en-us Wed, 21 Sep 2016 00:00:00 +0530 Sat, 01 Oct 2016 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333009 An adjudication order in a Central Excise demand, confiscation and penalty matter must rest on proper appreciation of the record, the defence and the controversy raised in the show cause notice. Where the authority passes a superficial order without examining whether the units are distinct and without testing the evidentiary value of materials gathered during investigation, the order lacks the reasoned consideration required in fiscal proceedings. The matter was therefore remanded for de novo adjudication, with a fair opportunity of hearing and a fresh reasoned order, and no merits determination of duty liability was reached. Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333009