TMI Blog2013 (6) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... td. [2010 (5) TMI 9 - SUPREME COURT OF INDIA] to meet the interest of justice. - Matter remanded back with directions. - Appeal No. 4107 of 2012 - - - Dated:- 26-2-2013 - Mr. D.N. Panda and Mr. Manmohan Singh, JJ. For the Appellant: Sh. B.L. Narasimhan, Advocate For the Respondent: Sh. N. Pathak, DR JUDGEMENT Per: D.N. Panda: Bare perusal of the adjudication order indicates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to confirm the demand without issues and reasons being stated in the order. Show cause notice being foundation of adjudication allegation therein should not be merely reproduced in the adjudication and summary conclusion drawn causing detriment to the interest of Revenue. Whim and caprice being alien to justice that should be ruled out and justice must not only to be done but must be seemed to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he guidelines is reproduced for convenience of reference:- 7. These guidelines are only illustrative in nature, not exhaustive and can further be elaborated looking to the need and requirement of a given case:- (a) It should always be kept in mind that nothing should be written in the judgment/ order, which may not be germane to the facts of the case; it should have a co-relation with the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts should be mentioned and the evolution that has taken place ever since the same were pronounced and thereafter, latest judgment, in which all previous judgments have been considered, should be mentioned. While writing judgment, psychology of the reader has also to be borne in mind, for the perception on that score is imperative. (e) Language should not be rhetoric and should not reflect a cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to appellant for hearing afresh so that time will not be wasted and interest of revenue shall be protected since huge demand was raised in adjudication. Appellant shall not take adjournment on the date of hearing fixed. If any adjournment is taken unreasonably, readjudication order shall be passed ex-parte. 5. Disposing the stay application, matter is remanded to the ld. Adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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