Home Case Index All Cases Customs Customs + HC Customs - 2011 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 704 - MADRAS HIGH COURTWhether the CESTAT failed to discuss the matter and by way of a brief order rejected the appeal on the sole ground that neither in the grounds of appeal nor in the arguments made by the Department no additional points were raised so as to take a different view? Held that:- 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 virtually a part of “Due Process”.” The order impugned in this appeal does not contain any reason, much less, justifiable reasons in support of the conclusion. Therefore, we are of the view that the matter requires fresh consideration by the CESTAT. In the result, the order dated 28-10-2009 is set aside and the matter is remitted to the CESTAT for fresh consideration. The CESTAT is directed to decide the matter on merits and as per law, as expeditiously as possible.
|