TMI Blog2015 (12) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of each claim of CENVAT credit. Law is codified in section 35A(4) of the Central Excise Act, 1944 which is applied to Finance Act, 1994 requiring the Commissioner (Appeals) to decide an appeal clearly stating the points for determination, the decision thereon and the reasons for the decision. That is not followed in the present case. Unless the material facts are tested by evidence and law, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion issued by the Registrar of Companies. Learned AR objects to the application on the ground that the change of name was not sanctioned by the authority below. 2. There is no merit on the Revenues contention for which that is dismissed and both MAs are allowed for the change of name. 3. So far as the stay applications are concerned, there is no merit on the part of Revenue to move the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the lower courts and quasi judicial authorities as to the manner how an order is to be written. In the case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing Industries Ltd. - 2010 (253) ELT 705 (SC), Hon ble Supreme Court has laid down following guidelines for the courts below to pass orders. The same is reproduced as under:- (a) It should always be kept in mind that nothing s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of the assessee, test the same on the touch stone of law. Applying the law to the tested fact shall pass appropriate order. Respondent shall get reasonable opportunity of hearing in the course of disposal of appeal. Upon testing the veracity of claim of CENVAT credit, the rebate claim made by the respondent shall deserve consideration. 6. In the result, both the appeals are remanded to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
