TaxTMI 
TaxTMI 
TaxTMI 
2017 (1) TMI 1018
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.... Darpan Wadhwa, and Mr. Angad Sandhu, Advocates accept notice. 2. The petition was finally heard. 3. The writ petitioner impugns a final order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) made under Section 9C of the Customs Tariff Act (CTA), dismissing its appeal by an unreasoned order, on the premise that writ petitions filed by other parties, challenging the order against which the petitioner was aggrieved as an appellant, were pending. 4. The brief facts are that pursuant to an anti-dumping complaint, investigations were carried out; this resulted in findings recorded on 11.01.2015 (Notification No. 14/01/2013-DGAD) by the second respondent (designated authority) with respect to injury as a result of dumping o....
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....es that the CESTAT could not have dismissed the appeal in the manner that it did by the impugned order, on the ground that third parties had approached this court in writ petitions. It was urged that existence of an alternative remedy is a ground for refusal for exercising writ jurisdiction; pendency of a writ petition cannot be ever a ground to deny appellate remedy, which is created specifically by the statute and exists as of right. Furthermore, submitted counsel, the grievance of the third and fourth respondents was primarily not on merits, but on the ground of denial of natural justice. 7. Counsel for the respondents do not dispute the factual nature of the controversy and submit that since the right to appeal is a creature of statut....
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....ous authorities: "47. Summarizing the above discussion, this Court holds: a. In India the judicial trend has always been to record reasons, even in administrative decisions, if such decisions affect anyone prejudicially. b. A quasi-judicial authority must record reasons in support of its conclusions. c. Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. d. Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi-judicial or even administrative power. e. Reasons reassure that discretion has been exercised by the decision maker on relevant grounds and by disregarding ex....
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....s the sine qua non of restraint on abuse of judicial powers. Transparency in decision making not only makes the judges and decision makers less prone to errors but also makes them subject to broader scrutiny." 9. There is no doubt that the provision empowering CESTAT to act as an appellate forum is an appeal of right; Section 9C of the CTA reads as follows: "Section 9C Appeal (1) An appeal against the order of determination or review thereof regarding the existence, degree and effect of any subsidy or dumping in relation to import of any article shall lie to the Customs, Excise and Service tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Appellate Tribunal). (2....