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      <description>An adjudicatory order affecting rights must disclose reasons and consider the objections and material issue-wise so the parties and the appellate forum can test its legality. As the Dispute Resolution Panel did not discuss the assessee&#039;s objections, relevant facts, contentions, or paper books, the order was non-speaking and was set aside. The matter was remitted to the Dispute Resolution Panel for fresh consideration and speaking adjudication.</description>
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