TMI Blog2015 (6) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... le difficulties we faced to trace different past orders with the issues involved therein, before parting with this order, we may state that an order of an appellate authority to meet judicial scrutiny should be in clear terms, stating what is the matter in controversy before him, the points for his decision, the facts in issue, evidence tested, law applicable and reasons for the decision as well as his decision thereon. This is mandate of section 35(4) of the Central Excise Act, 1944 and similar provision enacted in Customs Act, 1962. Any deviation to such process, makes an order cryptic, unreasoned and non-speaking. - Decision in the case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing & Industries Ltd. [2010 (5) TMI 9 - SUPR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded its reasoning in para 2 of the reported order as under:- 2. Grounds stated in the appeal as regards the first issue are that the distributor not being buyer of the goods was a commission agent and the discount received by the distributor was a commission and not discount eligible for abatement from the list price. We find that the Commissioner has passed this part of the order following several judicial authorities as mentioned below:- (i) Electrical Products Corporation v. Commissioner of Central Excise [1989 (43) E.L.T. 70 (Tri.)] . (ii) Commissioner of Central Excise v. D.H. Woodhead [1998 (29) R.L.T. 328 (CEGAT)] . (iii) Bombay Chemicals Ltd. v. Commissioner of Central Excise, Bombay-II [1998 (29) R.L.T. 112 (CEGAT] . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee had abated the discount correctly for the purpose of payment of duty. [Emphasis supplied] 3. Record also reveals that while deciding the issue above, the Trichy Commissioner relied on the order of learned Commissioner (Appeals) passed on 11.1.1999 in appeal 50/1999. In that appeal, the Commissioner (Appeals) in para 3 of his order relied on his decision made in appeal 193/98-TRY (no date stated). 4. The order passed in appeal No. 50/99 on dated 11.1.99 dealing with trade discount in favour of assessee was not appealed by Revenue. That reached to finality. 5. Even though the issue of trade discount matter has traveled in past through different phases as above, ultimately that issue was resolved by Tribunal in the decision r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als Ltd. v. Commissioner of Central Excise, Bombay-II [1998 (29) R.L.T. 112 (CEGAT] . (iv) Hari Chand Shri Gopal v. Collector of Central Excise, Meerut [1998 (28) R.L.T. 494 (CEGAT)] The ratio of these decisions is that as long as the assessee charged the price less the declared discount, though part of the discount was paid to the distributor to whom the assessee had assigned the territory for distribution of assessee's goods where the buyer was located, the entire discount was eligible for abatement. The Commissioner found that facts of the case in Electrical Products Corporation v. Commissioner of Central Excise (supra) were that the appellants had sold part of their goods to the wholesale dealers allowing discount as mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artered Accountant's certificate to the effect that the impugned element had been included in the assessable value. The appeal urges that Commissioner should not have gone by the certificate and should have examined as to whether the billing price included the amortized cost of the moulds. Moreover, the Chartered Accountant's certificate relied upon did not cover clearances to M/s. Orient Vision Ltd. and M/s. Videocon Appliances Ltd. [Emphasis supplied] 8. For the cryptic order passed by learned Commissioner (Appeals) in the present case and innumerable difficulties we faced to trace different past orders with the issues involved therein, before parting with this order, we may state that an order of an appellate authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 judgment, in which all previous judgments have been considered, should be mentioned. While writing judgment, psychology of the reader has also to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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