2010 (8) TMI 302

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....September, 2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai("CESTAT" for short) whereby and whereunder the order of the Commissioner of Central Excise (Appeals) has been set aside whereby and whereunder the order rejecting the refund claims was confirmed. THE QUESTION OF LAW: 2. The appeal was admitted on 16th January, 2006 to consider the following substantial que....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ustice for want of recording reasons in support of the order. He contends that, from the order, it is not possible as to why the reasoned orders of both authorities were set aside. He, thus, submits that before answering substantial questions of law framed by this Court, it is necessary to set aside the impugned order and restore the appeal to the file of the Tribunal with directions to the Tribun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthorities, it is necessary to deal with them and to record reasons as to why those findings need to be reversed. None of these requirements are followed by the Tribunal while passing the imugned order. 6. In State of West Bengal Vs. Atul Krishna Shaw & Anr. AIR 1990 SC 2205, this Court observed that "giving of reasons is an essential element of administration of justice. A right to reasons is,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the lower Court are differed from. In case of concurrence, the need to again repeat reasons may not be there. It is not so in case of reversal. Reasons is the heartbeat of every conclusion. Without the same, it becomes lifeless." 9. In fact, "reasons are the links between the material, the foundation for these erection and the actual conclusions. They would also administer how the mind of the m....