2016 (6) TMI 715

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....ORDER Reading of para 4.1 and 4.2 does not throw light whether the Commissioner (Appeals) has acted in accordance with the mandate of section 35A(4) of Central Excise Act, 1944. For convenience of his reading, the said sub-section is reproduced below:- "(4) The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, ....

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....ght to ask the appellate authority to frame the issue before him for decision and state the reason for the decision he has taken. Only if such question is answered the order becomes speaking and reasoned and said to have undergone the process of natural justice. 3. The present order which is impugned is suffers from legal infirmity for no issues framed nor cogent reason stated. Therefore, that ....

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....ways be kept in mind that nothing should be written in the judgment/order, which may not be germane to the facts of the case; It should have a co-relation with the applicable law and facts. The ratio decidendi should be clearly spelt out from the judgment/order. (b) After preparing the draft, it is necessary to go through the same to find out, if anything, essential to be mentioned, has e....

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....e writing judgment, psychology of the reader has also to be borne in mind, for the perception on that score is imperative. (e) Language should not be rhetoric and should not reflect a contrived effort on the part of the author. (f) After arguments are concluded, an endeavour should be made to pronounce the judgment at the earliest and in any case not beyond a period of three mont....