TMI Blog2014 (11) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... Court and the question has been referred to the Larger Bench and the issue is pending before the Larger Bench, we are of the view that the writ petition filed by the petitioner is maintainable. It is true that deposit of money demanded by the respondents is a condition precedent as per Section 35F of the Act. However, the same can be waived or dispensed with only if deposit of the money is going to cause undue hardship to such a person and a prima facie case has been made out - Matter remanded back - Decided in favour of assessee. - Writ Petition No. 6659 of 2013 DB/TM/DA-5 - - - Dated:- 6-8-2013 - P.K. Jaiswal and S.R. Waghmare, JJ. Shri Sumit Nema, Advocate, for the Petitioner. Shri Prasana Prasad, Advocate, for the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the said order of the appellate authority by filing appeal before appellate tribunal under Section 35B of the Central Excise Act, 1944. They also filed an application under Section 35F of the Central Excise Act, 1944 for dispensation of pre-deposit of fine and penalty (Rs. 10,00,000/- ₹ 30,00,000/-). In the application, it is stated that no allegation of excess stock can be made. They submitted before the adjudicating officer, specifically that if still department wished to proceed on the basis of the panchnama, the petitioner should be allowed to cross-examine the panchas, who were present at the time of stock verification on 10-3-2010 and also those panchas, who were present on panchnama proceeding dated 12-3-2010. It is also al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the basic rule of natural justice requires recording of reasons in support of the order. The order has to be explanatory and should not keep the higher Court guessing for reasons. With the aforesaid, it is submitted that the impugned order is in violation of principles of natural justice. 8. Reasons provide live link between conclusions and evidence that vital link in a safeguard against arbitrariness, passion and prejudice. It is a tool for judging the validity of the order under challenge. It gives opportunity to the higher court to see whether or not the adjudicatory was processed on the relevant consideration, material and evidence. 9. Giving of reasons in any order is a part of natural justice, which provides that every dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been considered by the Madras High Court and after appreciating the aforesaid judgments the matter has been referred to the Larger Bench for consideration whether writ petition is maintainable or not. He also placed the reliance on the decision of the Larger Bench of the Apex Court in the case of The Secretary Amp; Curator Victoria Memorial Hall v. Howrah Ganatantrik Nagrik Samity Ors., AIR 2010 SC 1285, wherein it has been held that not only administrative but also judicial order must be supported by the reasons recorded in it. Reason is the heartbeat of every conclusion. It introduces clarity in an order and without the same, it becomes lifeless. The recording of reasons is principle of natural justice and every judicial order must ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of maintainability of petition, it is not in dispute that no reason has been recorded by the appellate tribunal while deciding the application for waiver of pre-deposit/grant of stay and, therefore, the same has been in violation of principles of natural justice. In view of the law laid down by the Apex Court in the case of DMC Financial Services Ltd. v. J.N. Sareen Anr., 2008 (8) SCC 1 and also to the fact that the decision cited by the learned counsel for the department has been considered by the Madras High Court and the question has been referred to the Larger Bench and the issue is pending before the Larger Bench, we are of the view that the writ petition filed by the petitioner is maintainable. IA. No. 4475/2013 is accordingly, re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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