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2016 (10) TMI 140 - CESTAT CHENNAI

2016 (10) TMI 140 - CESTAT CHENNAI - TMI - License to import - non-existence of license at the time of clearance of goods - irrelevant considerations and extraneous circumstances by Commissioner (Appeals) and grant of relief - Held that: - the appellate orders should not have irrelevant considerations and irrelevant remarks but should demonstrate the application of the legal mind to reduce the litigation and resolve the controversy. The decision in the case of Joint Commissioner of Income Tax, S .....

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i K. Veerabhadra Reddy, JC (AR) ORDER It is preliminary submission by the respondent that the respondent was granted licence to import the respective goods. Once such a licence exists the matter cannot be viewed against the respondent. 2. Revenue opposes the above submission on the ground that there was no licence at the time of clearance and learned Commissioner (Appeals) by irrelevant considerations and extraneous circumstances has granted relief to the respondent. 3. We state that the appella .....

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venience of reference the same is extracted as under:- 7. These guidelines are only illustrative in nature, not exhaustive 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 prep .....

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