2016 (10) TMI 140

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.... For the Respondent, Shri K. Veerabhadra Reddy, JC (AR) ORDER It is preliminary submission by the respondent that the respondent was granted licence to import the respective goods. Once such a licence exists the matter cannot be viewed against the respondent. 2. Revenue opposes the above submission on the ground that there was no licence at the time of clearance and learned Commissioner....

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....king to the need and requirement of a given case : (a) It should always 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....

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....which all previous judgments have been considered, should be mentioned. While 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 th....