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TMI Blog2010 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... nly telephonic instructions and he has not received the papers for which time may be granted. Though, normally, the request could have been acceded to, it appears from the order passed earlier that fresh notice were ordered to be issued and after they are served, if the learned advocate has stated that he has not received the papers, further indulgence cannot be granted. 2. The issue involved in these appeals is very short and, therefore, while issuing the notice it was issued for final disposal of these appeals. 3. Mr. R.M. Chhaya, learned Sr. Standing Counsel, appearing for the Revenue in some of the appeals and Ms. Amee Yajnik, learned Sr. Standing Counsel, appearing for the Revenue in some of the appeals have submitted that the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant to each appeal and therefore, while deciding the interim applications in three matters, it could not have disposed of all the appeals in such a slipshod manner and therefore they have strenuously submitted that the matters are required to be remanded for being decided by the Tribunal in light of the basic principles of law that right of appeal or a statutory right of appeal is a substantive right and the authority or the Tribunal authorised to hear and decide such appeal must decide it after considering the merits and the pros and cons of the matter and after affording an opportunity of hearing to both the sides. Therefore, it has been submitted that the matters may be remanded back to the Tribunal for a decision in respect of the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be mentioned that though the issue may be similar or identical, again it will have to be considered on the basis of the facts and it is obligatory on the part of the Tribunal established under the Act to consider the issue involved, the pros and cons and after considering the submissions on the basis of material and evidence the appeal could be decided. If the issues involved are identical or similar, even then it was required to be considered based on the material while deciding the appeal and the appeal ought to have been decided after considering the submissions and after providing an opportunity of hearing to both the sides. Therefore, it is necessary and imperative that it must appreciate the basic facts involved and the controversy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made, in other words, a speaking-out. The 'inscrutable face of a sphinx' is ordinarily incongruous with a judicial or quasi-judicial performance." 10. In the facts of the present case, while remanding the matter back, there is not a whisper as to the issue involved and in any case while deciding the interim applications in three matters, all the other appeals itself could not have been disposed of in such manner. The consideration while deciding the interim applications would be different than deciding the appeal itself whether it is filed by the department or the assessee. We are, therefore, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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