TMI Blog2015 (8) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis through Cenvat Credit - Held that:- any order amenable to challenge and/or consideration before a superior Forum has to be reasoned containing brief narration of essential facts, contentions of the parties and then the conclusion to facilitate judicial review for the manner in which the authority concerned may have applied its mind. Even if an appellate order of affirmance or relying on an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Appellate Tribunal, New Delhi (hereinafter called 'the Tribunal'). 2. Notice was issued by us on 15.6.2015 limited to the issue as to why the matter be not remanded to the Tribunal for having passed a non-speaking order hindering judicial review. No one appears on behalf of the Respondent despite valid service of notice. 3. The order under challenge does not spell out the facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been application of mind. 5. In (2009) 4 SCC 240 (Chairman, Disciplinary Authority, Rani Lakshmi Bai Kshetriya Gramin Bank vs. Jagdish Sharan Varshney), it was observed at paragraphs 5 and 7 as follows: 5. In our opinion, an order of affirmation need not contain as elaborate reasons as an order of reversal, but that does not mean that the order of affirmation need not contain any reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside and the matter is remanded to the Tribunal to hear the parties afresh and pass a reasoned and speaking order. 7. The Tribunal shall also be at liberty to proceed ex parte against the Respondent if it does not appear after service of notice pursuant to the remand. In that event, the Tribunal shall also briefly record the reasons for proceeding ex parte. 8. The appeal is allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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