2016 (12) TMI 730

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....spondent ORDER It is very strange to read the order of the learned Commissioner (Appeals) who has not at all looked into the controversy. He has only whispered in para 9 of his order that the services availed by the appellants were Car Hiring Charges, Car/Vehicle Insurance, Group Insurance Mediclaim / staff Welfare and Travelling Expenses. 2.  Law requires that the controversy is to ....

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....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 ....

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....ntioned. 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 the judgment at the earliest and in any case not beyo....