2022 (5) TMI 1118 - HC - Central Excise

Court allows appeal, stresses importance of reasoned orders, remands for fresh decision on merits.

M/s. Rudraksha Marketing, Through Its Proprietor, Sh. Pawan Kumar Garg Versus Commissioner Of Central Excise, Delhi-1

The court allowed the appeal, setting aside the original order and remanding the matter to the Tribunal for a fresh decision on merits. The court ... Condonation of delay of 411 days in filing appeal - HELD THAT:- The delay ought to be condoned, as the appeal cannot be subjected to a different treatment - the delay is condoned. Issues involved:1. Condonation of delay in re-filing an appeal.2. Examination of the impugned order by the Tribunal and the legal requirements.Detailed Analysis:Issue 1: Condonation of DelayThe appellant filed an application seeking condonation of a 411-day delay in re-filing the appeal due to the clerk's inability to address the Registry's objections promptly. The appellant's representative explained that the delay was caused by the clerk's absence to attend to his ill grandmother, who passed away after a prolonged illness. Despite the delay, a previous judgment by a coordinate bench of the same court had remanded similar matters to the Tribunal for a fresh hearing on merits, indicating that the delay should be condoned to maintain consistency in treatment.Issue 2: Examination of the Impugned OrderThe appeal was directed against an order by the Tribunal dated 20.04.2017, which was found to lack a proper examination of factual contentions and legal issues raised by the appellants. The coordinate bench set aside the Tribunal's judgment, emphasizing the importance of reasoned and speaking orders by quasi-judicial authorities. The bench highlighted the necessity for independent consideration of evidence and legal issues, as mere reproduction of the original order without specific examination was deemed insufficient. Citing legal precedents, the bench emphasized the significance of recording reasons to ensure transparency, accountability, and fairness in decision-making processes.The court concluded that the impugned order failed to meet the legal requirements outlined by the Supreme Court and other judicial precedents, leading to a remand of the matter to the Tribunal for a fresh decision on merits. The appeal was allowed, setting aside the original order and instructing the Tribunal to re-examine the case without being influenced by the previous judgment. The judgment highlighted the essential role of reasoned decisions in legal proceedings and the need for thorough examination and independent consideration of facts and legal issues to ensure a just and fair outcome.