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2015 (10) TMI 2290 - CESTAT CHENNAI

2015 (10) TMI 2290 - CESTAT CHENNAI - TMI - 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 Held That:- Matter remanded back affording reasonable opportunity of hearing to Respondent. - ST/S/40505/2013 & ST/40713/2013 - Final Order No. 41361 / 2015 - Dated:- 7-10-2015 - Hon ble Shri D.N. Panda, Judi .....

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y to the elementary principle of jurisprudence. 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. Without such a process being followed, the authority has reached to a bald conclusion and an unreasoned and non speaking order has been passed. It would be proper to reproduce the guideline issued by Apex Cour .....

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d have a co-relation with the applicable law 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 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 .....

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