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2022 (9) TMI 432 - HC - Central ExcisePrinciples of natural justice - petitioner would argue mainly on the fact that the Appellate Order has been passed in a non-speaking fashion and without having considered the impact of Circular No.32/2004 dated 11.05.2004 - HELD THAT:- In the present case, the impugned order is certainly cryptic. It does not discuss the legal issue raised by the petitioner with reference to documents on records, in as detailed a fashion as may have been appropriate. That apart, the petitioner is also factually correct in that, the case-law as well as Circular cited and relied upon have been omitted to be considered. The aforesaid finding is based upon appeal records that have been called for and verified. The threshold for interference would also depend on whether the order challenged is an original order of assessment passed by the Assessing Officer or one passed in Appeal and in the later circumstances, unless, the error pointed out is patent and goes to the root of the matter, the preferred course of action must continue with the appellate hierarchy itself - the threas-hold has not been achieved. No doubt, the Appellate Authority, being a quasi-judicial authority, has to pass a reasoned and speaking order, taking note of all arguments advanced, and materials submitted by the Assessee. The flaw in the present impugned order is that it is rather nonspeaking and omits to consider the circular and case law cited. However, this is not an error so grave so as to justify invoking the extraordinary jurisdiction of this Court. The petitioner herein has remitted 100% of the disputed tax and is clearly not pursuing Writ remedy merely as a ruse to avoid the question of pre-deposit - Petition dismissed.
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