TaxTMI 
TaxTMI 
2016 (4) TMI 195
X X X X Extracts X X X X
X X X X Extracts X X X X
....Dharmesh Shrivastava, Advocate. For the Respondent : Shri Maneesh Sharma, Advocate. ORDER PER NAVIN SINHA, CHIEF JUSTICE 1. We have heard Learned Counsel for the Appellant and the Respondent. 2. The present appeal under Section 35G of the Central Excise Act, 1944 (hereinafter called 'the Act') assails Final Order dated 5.5.2015 dismissing the substantive Appeal No. E/52889/2014 fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rayer was made for waiver which was rejected on 29.1.2014 without appreciating the fact that the demand against main noticee M/s. Shubh Labh Ispat Private Limited, Raipur had itself been dropped on 16.12.2013 in Appeal No. 406-409/RPR-I/2013. Aggrieved, the Appellant carried the matter in appeal to the Tribunal under Section 35B of the Act which ordered deposit of entire penalty of Rs. 27,000/- on....
X X X X Extracts X X X X
X X X X Extracts X X X X
....15. The Court may not test the order of the authority including the Tribunal on grounds not urged before them. Even the final order of the Tribunal cannot be said to suffer any deficiency if a party does not appear and plead its case properly. 6. We have considered the submissions on behalf of the parties and are in partial agreement with the submissions on behalf of the Respondent. The Appellant....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on alongwith reasons. It has repeatedly been held that reasons are part of the principles of natural justice which apply with equal force to Courts and Tribunals. It is trite law that justice must not only be done but it must appear to be done. A litigant approaching the Court with a perceived grievance according to his understanding has a right to be told why his perception was not correct. He ca....