2011 (6) TMI 724

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....lectrical equipments falling under Chapter 85 of the Central Excise Tariff Act, 1985. The appellants raised supplementary invoices on their O.E. Customers on account of price revision of goods supplied to them with retrospective effect. They had discharged Central Excise duty on such supplementary invoices, but they have not paid any interest on such differential duty paid, even though the price revision pertained to clearances made much earlier to the date of raising such supplementary invoices. This resulted in issuing show cause notice by the Department and ultimately, by rejecting the explanation submitted by the appellants, interest was levied. The said order was challenged before the Tribunal. The Tribunal by way of common non-speakin....

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....easons, which weighed with the said authority to take a decision one way or the other, it would enable the higher forums to decide the matter effectively. 7. In C.C.E., Coimbatore v. Kwality Fun Foods & Restaurant P. Ltd., reported in 2010 (259) E.L.T. 641 (S.C.), the issue before the Supreme Court was relating to Section 4(4)(e) of the Central Excise Act, 1944 and having found that the Tribunal has not given any reason in support of the order, the Supreme Court set aside the order and the matter was remitted to the Tribunal for fresh consideration. 8. In M/s. Kranti Associates Pvt. Ltd. & Another v. Sh. Masood Ahmed Khan & Others (2010 (9) SCALE 199) = 2011 (273) E.L.T. 345 (S.C.), Supreme Court observed that the face of an ord....

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....p;   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 life blood 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 rea....