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    <title>2026 (6) TMI 1007 - CESTAT CHENNAI</title>
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    <description>A duty demand based on alleged clandestine removal could not be sustained where the assessee&#039;s reply to the show cause notice was not properly considered and the adjudication was not a speaking order. The challenge focused on failure to deal with the reply and supporting material, despite an earlier remand directed to ensure such consideration. The order was found inconsistent with reasoned adjudication and fair procedure in duty-demand proceedings, and was set aside with a direction for fresh adjudication by the Original Authority through a speaking order after considering the reply.</description>
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      <description>A duty demand based on alleged clandestine removal could not be sustained where the assessee&#039;s reply to the show cause notice was not properly considered and the adjudication was not a speaking order. The challenge focused on failure to deal with the reply and supporting material, despite an earlier remand directed to ensure such consideration. The order was found inconsistent with reasoned adjudication and fair procedure in duty-demand proceedings, and was set aside with a direction for fresh adjudication by the Original Authority through a speaking order after considering the reply.</description>
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