TaxTMI 
TaxTMI 
2017 (7) TMI 881
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.... as M/s. Madhya Pradesh Glychem Industries Ltd.) are engaged in the manufacture of Vanaspathi at their factory at Haldia. They imported 753.151 MT of crude palm oil without payment of customs duty under the cover of 13 DEPB licences, 11 of which came with TRAs. It was found that the said DEPB scripts were forged documents. By the impugned order, the Commissioner of Customs(Port), Kolkata directed the appellant M/s.Anik Industries Ltd. and Shri Om Prakash Mahawar, Import Manger of the company to pay the duty amounting to Rs. 33,89,102/- on the quantity of 233.525 MTs of crude palm oil holding as invalid. It has also confiscated the imported crude palm oil and imposed redemption fine of Rs. 15.00 Lakhs and penalty of equal amount of duty alon....
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....h decision in the case of Shiv Kripa Ispat Pvt.Ltd. v. Commissioner of C.Ex. & Cus., Nasik [2009 (235) E.L.T. 623 (Tri.-LB)] and Tribunal's decision in the case of Airport Authority of India v. C.C.(Exports-Seaport), Chennai [2016 (334) E.L.T. 529 (Tri.-Chennai)]. 7. The ld. A.R. appearing on behalf of the Revenue drew the attention of the Bench to the relevant portion of the impugned order. 8. On perusal of the impugned order, I find that the adjudicating authority recorded the facts, allegation in the Show Cause Notice and the submission of the appellants in 51 pages and thereafter, the findings of the adjudicating authority are as under:- "On going through the investigation made by the DRI in the course of investigation and the fi....
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.... ordered that the adjudication order cannot be passed without considering the overall material on record, including reply to Show Cause Notice. In absence thereof, there is violation of principles of natural justice. The relevant portion is reproduced. "6. A perusal of the impugned order shows that it has been passed by respondent No. 3 without considering the overall material on record including the reply to the show cause notice submitted by the petitioner. No detailed reasons have been given on the issues regarding the jurisdiction of the adjudicating authority and whether the service provided by the petitioner was labile to Service Tax. Thus, there was violation of principles of natural justice. 7. The Hon'ble Apex Court in Kranti Ass....
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....virtually the life blood of judicial decision making justifying the principle that reason is the soul of justice. i. Judicial or even quasi-judicial opinions these days can be as different as the judges and authorities who deliver them. All these decisions serve one common purpose which is to demonstrate by reason that the relevant factors have been objectively considered. This is important for sustaining the litigants faith in the justice delivery system. j. Insistence on reason is a requirement for both judicial accountability and transparency. k. If a Judge or a quasi-judicial authority is not candid enough about his/her decision making process then it is impossible to know whether the person deciding is faithful to the doctrine o....