TMI Blog2013 (11) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... Once the adjudication has not brought out clearly what was the issue before the authority for decision on the basis of facts and the relevant evidence on the touch stone of law applicable - Therefore, in all fairness adjudication has to go back to the learned Adjudicating Authority to determine the facts in issue and testing such facts on the touch stone of evidence and law - Decided in favour of assessee. - Appeal No. 56982-56983, 57003, 56984/2013 - FINAL ORDER NO.58162-58165/2013 - Dated:- 28-10-2013 - Shri D.N. Panda and Shri Rakesh KUmar, JJ. For the Appellant : Shri B.L. Narasimha, Sh. Jitendra Singh, Ms. Reena Rawat, Advocates For the Respondent : Shri A.K. Jain, A.R. JUDGEMENT Per D.N. Panda C/56982 to 56984/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eparture to such decision in the case of Tejwant Singh, reported in 2010 (235) ELT 273 (Tri.-Del.). 3. The goods exported was not prohibited goods since export thereof was subject to the condition of ITC provision and were freely exportable. Once condition of export is fulfilled that is not prohibited goods. Similarly, when there was no law for recovery prior to insertion of Section 28AAA to the Customs Act, 1962, for recovery on account of utilisation of DEPB scrip allegation cannot be made. 4. Without looking into the manner how exports were made for the period 2007-08 till July, 2011, the adjudicating authority abruptly came to the conclusion that export was made without following due process of law. It was alleged that blank certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduced at page 213 214 of the order. So also page 215 218 of the appeal folder are in that direction. But merits of the case not discussed. If adjudication is made in above manner, that does not get recognition of the law. 7. On the other hand, Revenue contends that the authority has applied his mind which can be appreciated if page 128 and 133 is read along with issue before him as has been recorded at page 134 of the order-in-original. Investigation found that veterinary doctors certificate was fabricated for which export made were illegal. That deprives the appellant to DEPB and VKGUY benefit. 8. Heard both sides for long time, both in pre-lunch and post-lunch session. 9. Bare perusal of the adjudication order, leaves ampl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out, if anything, essential to be mentioned, has escaped discussion. (c) The ultimate finished judgment/order should have sustained chronology, regard being had to the concept that it has readable, continued interest and one does not feel like parting or leaving it in the midway. To elaborate, it should have flow and perfect sequence of events, which would continue to generate interest in the reader. (d) Appropriate care should be taken not to load it with all legal knowledge on the subject as citation of too many judgments creates more confusion rather than clarity. The foremost requirement is that leading judgments should be mentioned and the evolution that has taken place ever since the same were pronounced and thereafter, latest jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority to bring to the notice of DGFT in the event he finds the DEPB and VKGUY scrip were obtained by appellant under fraud. In the result, all the stay applications are disposed and all the three appeals are remanded to the Adjudicating Authority in the manner indicated above. C/57003/2013 9. This stay application being connected to the above 3 appeals disposed in the manner indicated above, this appellant shall also be entitled to fair opportunity of hearing to participate in re-adjudication and entitled to place his case afresh, both on facts and law since he is facing penal consequences. Disposing stay application in this case also, appeal is remanded to the learned Adjudicating Authority to pass appropriate order following due pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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