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2016 (6) TMI 757 - CESTAT CHENNAI

2016 (6) TMI 757 - CESTAT CHENNAI - TMI - Non speaking order - denial of natural justice - Held that:- Commissioner (Appeals) shall examine the relevant material facts, pleadings of the appellant in defence and test the same with evidence to apply the law to the situation and on the basis of outcome thereof shall pass a reasoned and speaking order. The appellant shall be given full length of hearing to overcome the grievance of violation of natural justice. - Appeal No. E/42357/2014 - Dated:- 4- .....

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l Structure, Beam, Steel pars, steel structure, MS Joist, Paint and Varnish etc. covered under Chapter 72, 83 and 90 were used in the factory for repair and maintenance enjoy the input credit. He further submits that learned Commissioner (Appeals) has not given any finding in respect of each item in his order while denying the claim of the appellant. 2. When the impugned order is examined, averment of learned counsel appears to be truthful. The authority has not at all examined each item of the .....

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oner has to act. His duty is to determine the issue examining the material and relevant facts of the case, test the same with evidence on record to apply the law as well as state the reason of his decision and record his decision. Unless such an elaborate process of law is followed, the order passed by him suffers from legal infirmity resulting in miscarriage of justice and violation of natural justice. 4. It may also be stated that violation of natural justice is incurable at the appellate stag .....

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