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2017 (7) TMI 881 - CESTAT KOLKATAPenalty - It was found that the said DEPB scripts were forged documents - case of appellant is that they had purchased DEPB scripts from the open market and they have no knowledge of the alleged irregularity - Held that: - the impugned order was passed without giving any reasons by the adjudicating authority. It is well settled that reasons linked with the material on which certain conclusions are based and the actual conclusion. The adjudicating authority needs to discuss in detail the submission of the appellant which would show the application of mind. The reasonings of the adjudicating authority would reflect the application of mind - the adjudicating authority had not discussed any of the submissions of the appellant and therefore, such order is a product of total non-application of mind, which is required to be examined by him - appeal allowed by way of remand.
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