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2009 (2) TMI 178 - CESTAT, NEW DELHICenvat Credit – Input Services – held that - It is necessity of law that the quasi-judicial authorities should pass a reasoned and speaking order so that the orders shall see the light of the day and meet scrutiny. It is needless to mention that reason is heart beat of justice. Therefore this matter has to go back to the learned adjudicating authority to clearly lay down in the order as to charges levelled against the respondent, factual aspects including the nature of activity carried out by the respondent, pleadings of the respondent, manner of examination, evidence tested, reason of decision and the decision of that Authority by a speaking order. If such due process of law is followed granting fair opportunity of hearing, there may not be grievance of Revenue – matter remanded.
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