TMI Blog2014 (9) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... the present assessee would be covered by this definition and the judgment of this Court has not been considered or decided by the impugned order. Such unsatisfactory and unhappy disposal of Appeals in matters of Revenue and Taxes therefore leaves a lot to be desired. The expectation given from the Appellate Tribunal is therefore not fulfilled and particularly when it is manned by persons drawn from judicial services. In these circumstances, we have no alternative but to allow this Appeal only on this short, but substantial question of law and that is that the Appeals cannot be disposed merely by recording rival submissions and not discussing them elaborately but, in a perfunctory manner. The impugned order is therefore quashed and set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the facts before the Tribunal. The Tribunal has erred in disposing of the Appeal, and setting aside the order passed by the Commissioner of Central Excise, Zone-I, Thane. 4. The issue involved is whether the services which have been availed of could be said to be input services within the meaning of Rule 2(l) of the Cenvat Credit Rules, 2004. It is submitted that the words input services has been defined to mean any services used by manufacturer whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal. The latter part may be inclusive but, in the instant case, the assessee claims Cenvat credit on commission of export sales, bank commission cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the legal provisions. Equally, it should consider as to whether the decisions cited have any application to the facts of the case brought before it. In that case, this is what is held : As observed in Pandit Bhullan s case (supra) an appeal is a creature of statute. Further there is a vast difference between the revisional powers and the appellate powers. An appeal, as stated by Lord Davery in Pannamma v. Arumoosa - (1905) A.C. 383 is a proceeding in which a question is whether the order of the Court from which the appeal is brought was right on the materials which the court had before it. In legal parlance appeal means judicial examination of the decision by the higher Court of an inferior Court. It amounts to, in essence and pith a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court has reiterated as to why the order should be speaking one and the authority making such an order in exercise of the quasi-judicial function should record its findings with reasons. It appears to be a settled law that where the authority makes an order in exercise of quasi-judicial functions, it must record its reasons in support of the order it makes. Every quasi-judicial order must be supported by reasons. This is what the Supreme Court has observed in Simens Engineering s case (at page 1789) : If Courts of law are to be replaced by administrative authorities and tribunals, as indeed, in some kinds of cases, with the proliferation of administrative law, they may have to be so replaced, it is essential that administrative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders are assured that their case has received proper consideration at the hands of the Customs Authorities and the validity of the adjudication made by the Customs Authorities can also be satisfactorily tested in a superior tribunal or Court. In fact, it would be desirable that in cases arising under Customs and Excise laws an independent quasi-judicial tribunal, like the Income-Tax Appellate Tribunal or the Foreign Exchange Regulation Appellate Board, is set up which would finally dispose of appeals and revision applications under these laws instead of leaving the determination of such appeals and revision applications to the Government of India. An independent quasi-judicial Tribunal would definitely inspire greater confidence in the pub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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