TaxTMI 
TaxTMI 
2019 (2) TMI 975
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....r. Abhishek Anand and Mr. Udit Jain, Advs. for R-3 S. RAVINDRA BHAT, J. (OPEN COURT) 1. In these two petitions, the grievance urged is that the Customs, Excise & Service Tax Appellate Tribunal [hereafter "CESTAT"] by a common impugned order rejected the appeals preferred before it under Section 9C of the Customs Tariff Act, 1975. 2. These two appeals had questioned the notification and the final finding rendered by the Designated Authority (DA) pursuant to the investigations conducted with respect to the information received by the Designated Authority vis-a-vis dumping of Cold Rolled Coils by Chinese and other manufacturers in India, the marginal injury determined and the anti-dumping duty ultimately imposed by the Department of R....
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....disputes concerning citizens as well as myriad body of litigants before it, should indicate the reasons which impelled the decision maker (judicial authority, judge, etc) to hold what it did. Courts rigorously enforce - as an attendant value to the rule of law minimum standards of fairness of procedure (adequate notice, fair opportunity of hearing, a decision on the merits, by an unbiased tribunal or authority, based on reasons). These values are in fact the bedrock of judicial functioning. Bereft of reasons, an order, which might have momentous consequences to those affected by it, is incapable of redress; its sphinx like inscrutability would likely mask untenable reasons and considerations that lay buried forever in the mind of the maker.....
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.... g. Reasons facilitate the process of judicial review by superior Courts. h. The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is 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....
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.... essence, treated an appellate remedy (otherwise a compulsive jurisdiction) to be alternative and discretionary, robbing it of substantial content. 11. For the foregoing reasons, a direction is issued to the CESTAT whose President shall constitute a Bench as expediently as possible and issue notice of hearing to the parties- within six weeks. The CESTAT shall endeavor to complete the hearing as early as possible, and within three months of conclusion of hearing, issue final orders. Orders dasti, to the parties; orders shall also be communicated directly to the President, CESTAT by the Registry. The writ petition and accompanying applications are allowed in the above terms." 5. The failure of the CESTAT to adjudicate the petitioners' a....