2016 (12) TMI 789

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....the applicant  Shri  C. Seethapathy, Adv., For the respondent ORDER The impugned order dated 20.04.2005 passed by the ld. Commissioner (Appeals), has disposed six appeals with total disregard to the law and also the appellate direction made by the ld. Commissioner (Appeals) vide OIA No. 158/2004 dated 19.10.2004 on the self-same cause that arose out of the adjudication order dat....

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....t without seeking adjournment shall cause appearance and explain its case raising his defence if any, on facts and law leading evidence. c)  The authority shall not pre-judge the matter what he has done in page-4 of his adjudication order dated 31/12/2004.  He shall make his independent decision as an authority under law without being influenced by the appellate order dated 7.10.2005,....

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....e, in all fairness these appeals should also go back to the adjudicating authority to follow same guidelines as above and pass appropriate order. We may remind the authority that manner of writing an order has been guided by Apex Court in the case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing & Industries Ltd.-2010 (253) ELT 705.  Those guidelines should be strictly followed w....

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.... being had to the concept that it has readable, continued interest and one does not feel like parting or leaving it in the midway. To elaborate, it should have flow and perfect sequence of events, which would continue to generate interest in the reader. (d)  Appropriate care should be taken not to load it with all legal knowledge on the subject as citation of too many judgments creates mor....