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M/s. Tyco Sanmar Ltd. Versus CCE, Trichy

2016 (6) TMI 715 - CESTAT CHENNAI

Commissioner (Appeals) act in accordance with the mandate of section 35A(4) of Central Excise Act, 1944 - Held that:- The present order which is impugned is suffers from legal infirmity for no issues framed nor cogent reason stated. Therefore, that is returned to the appellate Commissioner to carry out his duty in accordance with section 35A(4) of Central Excise Act, 1944 and granting full length of opportunity of hearing to the appellant shall frame the issue, state the reason of his decision a .....

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below:- (4) The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision. 2.1 The mandate above requires the appellate authority to ensure that the order he passes goes through three phases. The first phase should see the points for determination. Only after the issue is known to public record and law he shall proceed to second phase. The second phase of his duty is to deci .....

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for decision and state the reason for the decision he has taken. Only if such question is answered the order becomes speaking and reasoned and said to have undergone the process of natural justice. 3. The present order which is impugned is suffers from legal infirmity for no issues framed nor cogent reason stated. Therefore, that is returned to the appellate Commissioner to carry out his duty in accordance with section 35A(4) of Central Excise Act, 1944 and granting full length of opportunity o .....

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haustive and can further be elaborated looking to the need and requirement of a given case:- (a) It should always be kept in mind that nothing should be written in the judgment/order, which may not be germane to the facts of the case; It should 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 e .....

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