TMI Blog2017 (7) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C/243, 244 & 284/10 - FO/A/76399-76401/2017 - Dated:- 24-7-2017 - Shri P.K.Choudhary, Member(Judicial) Shri J.P.Khaitan, Sr.Advocate Shri P.Dudhoria, Advocate for the Appellant/Party Shri S.Dasgupta, D.C.(AR) for the Revenue ORDER Per: Shri P. K. Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee and Shri Om Prakash Mahawar argued the matter at length. It is submitted that the appellant had not committed any offense and therefore, no penalty should be imposed. It is also submitted that the appellant purchased DEPB scripts from the open market and they have no knowledge of the alleged irregularity. 6. It is further submitted that the adjudicating authority demanded interest @ 10% under section 11AB of the Central Excise Act, 1944 which cannot be sustained for the reason that the appellant had no knowledge of the alleged forged documents. The ld. Senior Advocate cited the decision of the Tribunal in the case of Atul Kaushik v. Commissioner of Customs(Export), New Delhi [2015 (330) E.L.T. 417(Tri.-Del.)]. The ld. Senio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re proved beyond doubt, is without examining the material facts in respect of imposition of penalty. 10. In my considered view, 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. In the present case, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of its conclusions. c. Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. d. Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. e. Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. f. Reasons have virtually become as indispensable component of a decision making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. g. Reasons facilitate the process of judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7) 100 Harward Law Review 731-737). n. Since the requirement to record reasons emanates from the broad doctrine of fairness in decision making, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence. See (1994) 19EHRR 553, at 562 para 29 and Anya v. University of Oxford, 2001 EWCA Civ 405, wherein the Court referred to Article 6 of European Convention of Human Rights which requires, adequate and intelligent reasons must be given for judicial decisions . o. In all common law jurisdictions judgments play a vital role in setting up precedents for the future. Therefore, for development of law, requirement of giving reasons for the decision is of the essence and is virtual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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