TMI Blog2017 (11) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... at the reasons are the soul of an order and in its absence, the order itself is rendered lifeless - rectification application stands restored. - Writ Tax No. 929 of 2015 - - - Dated:- 4-5-2017 - Ashwani Kumar Mishra, J. Shri Suyash Agarwal, Counsel, for the Petitioner. Shri Ashok Singh, ASGI and Krishna Agrawal, Counsel, for the Respondent. ORDER This petition assails an orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as such, order impugned cannot be sustained. 3. A bare perusal of the record reveals that an adjudication was made by the Additional Commissioner, Central Excise on 26-10-2009 against the petitioner. According to the petitioner, this order was never served upon it and it was pursuant to a right to information query made on 18-3-2013 that the order dated 26-10-2009 was served upon it on 1-4-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has vehemently urged that the order of the appellate authority is valid and requires no interference. 7. Having considered the submissions advanced and upon perusal of the materials placed on record, this Court finds that no reasons are recorded in the order of Commissioner (Appeals) for coming to the conclusion that no rectifiable mistake has occurred. It is settled principle of law that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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