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Commissioner, Central Excise Customs & Service Tax, Bilaspur Versus M/s. Lafarge India Pvt. Ltd. Sonadih Cement Plant, Raseda, Balodabazar, Chhattisgarh.

2015 (8) TMI 1275 - CHHATTISGARH HIGH COURT

Why the matter be not remanded to the Tribunal for having passed a non-speaking order hindering judicial review - payment of service tax on reverse charge basis through Cenvat Credit - Held that:- any order amenable to challenge and/or consideration .....

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if an appellate order of affirmance or relying on any other similar orders may not be as elaborate as an original order, but nonetheless it must contain a brief discussion to facilitate the superior Court or Forum to understand and appreciate the ma .....

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Case No. 13 of 2015 - Dated:- 13-8-2015 - Shri Navin Sinha, Chief Justice Shri P. Sam Koshy, J. For the Appellant : Shri Maneesh Sharma, Advocate. JUDGEMENT Per Navin Sinha, Chief Justice 1. The present appeal arises from order dated 17.10.2014 in Ap .....

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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 case and nature of the contro .....

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efore 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 .....

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ner in which there 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, .....

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case) has itself stated that the appellate order should disclose application of mind. Whether there was an application of mind or not can only be disclosed by some reasons, at least in brief, mentioned in the order of the appellate authority. Hence, .....

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