9911796707
TMI Blog2025 (5) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... DB] dated 18th September, 2024(hereinafter 'impugned order') passed by the Central Excise, Service Tax Appellate Tribunal (hereinafter 'CESTAT'). 4. The said proceeding arises out of Show Cause Notice dated 24th May, 2023 (hereinafter 'SCN') that was issued to the Respondent-M/s Kunal Travels (Cargo). The allegation in the SCN was that certain goods were mis-declared and hence a penalty was imposed in the Order-in-Original in the following terms: "In exercise of powers conferred in terms of Regulation 14 & 18 read with Regulation 17 (7) of CBLR, 2018, " (i) I refrain from revoking the CB License No. 95/91 (PAN AAFPB6161L) valid upto 20.10.2025 ofM/s Kunal Travels (Cargo); (ii) I refrain from forfeiture of the part whole amount of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n left to the wisdom of the appellant to decipher from the show cause notice reproducing in paragraph 3 as to what are the allegations that can be culled out against the appellant in respect of the five alleged violations of the 2018 Regulations. 5. It was imperative for the officer issuing the show cause notice to precisely spell out the allegations pertaining to the regulations of which violation has been alleged. 6. There is, therefore, substance in the submission advanced by Shri Salil Arora, learned counsel appearing for the appellant assisted by Shri Divya Ratan Singh that the impugned order should be set aside for this sole reason, as the show cause notice does not even state the allegations in respect of violation of the five re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also fresh and independent application of mind and not a mere reproduction and repetition even if the final conclusion is one of affirmation. In the present case, the impugned order on all aspects and contentions merely reproduces the order-in-original, without specifically and independently examining and dealing with diverse contentions. Reference and independent and exhaustive elucidation of the factual contentions raised by the appellants and consideration of legal issues based upon the said contentions is conspicuously lacking and missing. The impugned order suffers on this account. Supreme Court in Kranti Associates P. Ltd. v. Masood Ahmed Khan (2011) 273 ELT 345 (SC), had examined and elucidated on importance and significance of reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (h) The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is virtually the lifeblood of judicial decision-making justifying the principle that reason is the soul of justice. (i) Judicial or even quasi-judicial opinions these days can be as different as the judges and authorities who deliver them. All these decisions serve one common purpose, which is to demonstrate by reason that the relevant factors have been objectively considered. This is important for sustaining the litigants' faith in the justice delivery system. j) Insistence on reason is a requirement for both judicial accountability and transparency. (k) If a ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a part of 'due process'." 10. In these circumstances, we would hold that the impugned order fails to independently and specifically deal with and examine the contentions raised by the appellants. It fails to meet the parameters required, noticed and summarized by the Supreme Court in Kranti Associates P. Ltd. (supra)." 9. With that said, a perusal of the above extraction from the impugned order would reveal that there is no discussion on facts in the therein. The Court would have been inclined to entertain this appeal only on the ground of the impugned order lacking any discussion on merits. However, considering the following i.e., - (i) the total amount alleged to have been wrongly availed by the Respondent by way of drawback ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
