2014 (8) TMI 46

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Panda Perusal of para 5 of the appellate order discloses that ld. commissioner (Appeals) has not followed the law to decide the appeal. An appellate commissioner has to first determine the points in dispute which is normally called as issues to proceed with the appeal. Unless he lists the issue, it is difficult to understand what was in controversy and how appellate authority addressed the wron....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in the case of JCIT Surat Vs. Saheli Leasing & Industries Ltd. [2010 (253) ELT 0705 (SC)] as to the manner how a judicial order/judgement is to be written. For convenience of reading those guidelines are reproduced:-     "7. These? guidelines are only illustrative in nature, not exhaustive and can further be elaborated looking to the need and requirement of a given case:- &nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....low and perfect sequence of events, which would continue to generate interest in the reader.         (d) Appropriate care should be taken not to load it with all legal knowledge on the subject as citation of too many judgments creates more confusion rather than clarity. The foremost requirement is that leading judgments should be mentioned and the evolution th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ided to give instances, which are likely to cause public agitation or to a particular society. Nothing should be reflected in the same which may hurt the feelings or emotions of any individual or society." 4. On an overall examination of the appellate order, it appears that the respondent was altogether deprived from the process of justice and in absence of recording the arguments and evidence ....