TMI Blog2017 (3) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... fter dealing with the decisions cited at the bar - appeal allowed by way of remand. - TAX APPEAL NO. 702 of 2016 - - - Dated:- 9-2-2017 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MR HARDIK P MODH, ADVOCATE FOR THE OPPONENT : MR ANKIT SHAH, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.0. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad passed in Appeal No.E/399/2008 dated 31.10.2014, by which, the learned Tribunal has dismissed the said appeal preferred by the appellant herein and has confirmed the Order in Original passed by the Adjudicating Authority dated 22.01.2008, the appellantassessee has preferred present appeal with the following substantial question of law: A. Whether the learned Tribunal was correct in holding that the appellant manufactured and cleared the finished goods clandestinely without payment of duty even though the evidences produced before the CESTAT clearly demonstrates that the appellant never cleared the goods without payment of duty? B.Whether the Revenue sufficiently discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o allow the present appeal and to quash and set aside the impugned judgment and order and remand the matter to the learned Tribunal to consider the appeal afresh in accordance with law. 3.0. Shri Ankti Shah, learned advocate for the revenue / department is not in a position to satisfy the Court that while disposing of the appeal the learned Tribunal is dealt with and / or given finding on all the points which were raised by the appellant and that the learned Tribunal is deal with and considered the decisions which were cited before it. 4.0. Heard the learned counsel for the the respective parties at length. We have perused and considered the impugned judgment and order passed by the learned Tribunal. 5.0. In the case of Surat Beverages Ltd (supra), the emphasizing the need that by the learned Income Tax Tribunal to pass speaking and reasoned order, in para 5 this Court has observed and held as under: [5.0] While taking up tax appeals, we have come across similar nonspeaking and nonreasoned orders passed by the ITAT and passing the order on estimate basis by deleting and/or making addition by observing that to meet with the ends of justice. It cannot be disputed that I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice. 3... The giving of reasons for a decision is an essential attribute of judicial and judicious disposal of a matter before courts, and which is the only indication to know about the manner and quality of exercise undertaken, as also the fact that the court concerned had really applied its mind.* The reason is the heartbeat of every conclusion. It introduces clarity in an order and without the same, the order becomes lifeless. Reasons substitute subjectivity with objectivity. The absence of reasons renders an order indefensible/unsustainable particularly when the order is subject to further challenge before a higher forum. Recording of reasons is the principle of natural justice and every judicial order must be supported by reasons recorded in writing. It ensures transparency and fairness in decision making. The person who is adversely affected must know why his application has been rejected. 46. The emphasis on recording reason is that if the decision reveals the 'inscrutable face of the sphinx', it can be its silence, render it virtually impossible for the courts to perform their appellate function or exercise the power of judicial rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king order, thirdly the impugned order is incoherent and vague and fourthly it does not deal with all the grounds raised challenging various additions on the merits ? 6.1. The Division Bench in the said decision has observed that the Apppellate Tribunal is the final fact finding body in the hierarchy of appellate jurisdiction under the Act. Its order is supposed to reflect not only the facts and contentions of the rival parties before it, but the issues which arise for its consideration and the reasons for deciding the issues one way or the other. While criticizing such orders, in para 8 9, the Division Bench has observed and held as under: 8. On a plain reading of the aforesaid extract of the order of the Tribunal it becomes apparent that the Tribunal is not aware of its duty. The appellate Tribunal is the final fact finding body in the hierarchy of appellate jurisdiction under the Act. Its order is supposed to reflect not only the facts and contentions of the rival parties before it, but the issues which arise for its consideration and the reasons for deciding the issues one way or the other. The present is a case where it cannot be stated that the Tribunal has follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have considered and dealt with the decisions relied upon by one of the party. The Division Bench has further observed that whenever any decision has been relied upon and / or cited by the assessee and / or any party, the authority/tribunal is bound to consider and/or deal with the same and opine whether in the facts and circumstances of the particular case, the same will be applicable or not. 7.0. Now, considering the facts of the case on hand, the impugned judgment and order passed by the learned Tribunal and even the RMO filed by the appellant, we are of the opinion that the decisions relied upon by the appellant have not been considered at all by the learned Tribunal. Some of the submissions which were raised are also not dealt with by the learned Tribunal. Under the circumstance, the matter is required to be remanded to the learned Tribunal to consider the appeal afresh in accordance with law and on merits and after dealing with all the submissions which may be raised and after dealing with the decisions cited at the bar. 8.0. In view of the above and for the reasons stated above and on the aforesaid ground, the impugned judgment and order passed by the learned Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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