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Commissioner of Service Tax, Chennai, Appellant Versus M/s. Lason India Pvt. Ltd.

2015 (10) TMI 2290 - CESTAT CHENNAI

Non-examination of evidence – Facts by evidence not tested – Approach of Appellate Authority is contrary to principle of jurisprudence as it did not determine the issue involved nor examined the assesse – Unreasoned and non-speaking order passed – He .....

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murugan, AC (AR) For the Respondent : Shri S. Sankaravadivelu, Advocate ORDER When the order of the appellate authority is seen that reveals that the said authority has not at all examined any evidence nor also tested the facts by evidence on the tou .....

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ce. 2. The law requires the appellate authority to determine the issue involved, the material evidence touching the issue to be tested, the pleadings of the assessee to be examined on the light of the evidence and law and reach to the conclusion. Wit .....

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e Tax, Surat Vs. Saheli Leasing & Industries Ltd. 2010 (253) ELT 705 (SC) as to the manner how judicial and quasi judicial orders are to be written:- 7. These guidelines are only illustrative in nature, not exhaustive and can further be elaborate .....

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and facts. The ratio decidendi should be clearly spelt out from the judgment/order. (b) After preparing the draft, it is necessary to go through the same to find out, if anything, essential to be mentioned, has escaped discussion. (c) The ultimate f .....

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f 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 .....

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ting 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 contrived effort on the part of the author. (f) After arguments are con .....

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