2012 (11) TMI 1350

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....Tribunal, New Delhi in Appeal No. ST/308/2008-CU(DB). (3) The appeal was admitted for hearing on the following substantial question of law:- "In the absence of any reasons much less discussion and finding, whether impugned judgment is liable to be sustainable? (4) By the impugned order, learned Member of the Tribunal was pleased to allow the appeal filed by the assessee (respondent herein) and in consequence set-aside the order dated 15.02.2008 passed by the Commissioner of Central Excise 85 Customs, Raipur in Order-in-Original No. Commissioner/RPR/16/2008. (5) We consider it apposite to reproduce the entire order impugned in verbatim to appreciate the grievance of the appellant in this appeal:- "Learned counsel S....

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....rs. Vs. Raj Kumari Batra (Dead) through Lrs. And others, for deciding this appeal because in our view the impugned order do not satisfy the test laid down by the Supreme Court in these two cases. This is what is ruled by the Supreme Court:- (1) (2004) 7 SCC 431 Cyril Lasrado (dead) By Lrs. And others Vs. Juliana Maria Lasrado and another "11. Reasons introduce clarity in an order. On plainest consideration of justice, the High Court ought to have set forth its reasons, howsoever brief, in its order indicative of an application of its mind, all the more when its order is amenable to. further avenue of challenge. The absence of reasons has rendered the High Court's judgment not sustainable. 12. Even in ....

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....cases where the order is subject to further appeal is very important from yet another angle. An appellate court or the authority ought to have the advantage of examining the reasons that prevailed with the court or the authority making the order. Conversely, absence of reasons in an appealable order deprives the appellate court or the authority of that advantage and casts an onerous responsibility upon it to examine and determine the question on its own. An appellate court or authority may in a given case decline to undertake any such exercise and remit the matter back to the lower court or authority for a fresh and reasoned order." (8) Time and again their Lordships have emphasised the need to assign the reasons in support of the conclu....