9911796707
TMI Blog2024 (6) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... b Mr Sriram Sridharan. For the Respondent in WP/844/2020 : Mr Karan Adik a/w Ms Maya Majumdar. For the Respondent No 1 in CEXA/1/2020 : Mr Jitendra B Mishra a/w Mr Saket R Ketkar. ORAL JUDGMENT (PER K. R. SHRIRAM J.) 1. Since the pleadings are completed, we decided to dispose the petition at the admission stage itself. Therefore, Rule. Rule made returnable forthwith and heard. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal held that the discount received by bank from automobile dealers cannot be treated as a consideration for service. It was submitted that petitioner's case will be squarely covered by IndusInd Bank Ltd. (Supra) where the Tribunal held that no service provider receiver relationship between the bank and vehicle dealer and therefore, the bank cannot be said to have provided any service to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso decision need not be loaded with unnecessary information and legal knowledge of the author of the judgment. According to the Tribunal the issue was considered by the various benches of tribunal in various decisions rendered much prior to the decision of IndusInd Bank Ltd. (Supra) and not a single bench has taken a contrary view. At the same time, the decision in case of IndusInd Bank Ltd. (Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Court in Uttar Pradesh State Road Transport Corporation Vs. Jagdish Gupta (2009) 12 SCC 609 has stated reasons introduce clarity in an order. The order howsoever brief should indicate an application of mind, all the more when the same could be further challenged. 6. In the circumstances, in our view, the impugned order passed by the Tribunal on 5th December 2019 has to be quashed and set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are kept open. Since the matter is of 2019, we request the Tribunal to dispose the Miscellaneous Application as early as possible subject to its roster, preferably on or before 31st October 2024. CENTRAL EXCISE APPEAL NO. 1 OF 2020 8. In view of the above order, Mr. Sridharan requests leave to withdraw the appeal with liberty to file fresh appeal, in case the need arises. 9. Appeal dismissed as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
