9911796707
TMI Blog1999 (6) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appeal has been filed against adjudication order Nos. 126-127/AC/D/98, dated 27-1-1998 233/AC/D/98, dated 27-4-1998 which is identical to the orders passed by the Assistant Collector under which have already been confirmed by the Order-in-Appeal Nos. 641-643/C.E./ CHD/96, dated 14-11-1996 by my predecessor. Since the issue is recurring and the said issue being already settled by the ...... Accordingly, I follow earlier Order-in-Appeal Nos. 641-643/C.E./CHD/96, dated 14-11-1996. Applying the ratio to the present appeal, I confirm the adjudication order passed by the Assistant Collector. Appeal is rejected. 3. In our opinion, the impugned order is a classic example of how a quasi-judicial order should not read. Any order which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts considered and the conclusions reached. It is well-settled that the requirement of giving reasons in support of the order by statutory functionary is a requirement of the principles of natural justice. It is equally well settled that if an order is passed in violation of any principle of natural justice, the same would be void. 6. The ld. Single Judge of the Karnataka High Court in the judgment in the case of Best Crompton Engineering Ltd. v. G.O.I. [1995 (76) E.L.T. 571] set aside the orders challenged on the ground of denial of natural justice. The relevant portion of his order was as follows : Earlier, I have noticed that in their orders made for the period from 18-4-1972 to 31-7-1972, every one of the authorities proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Appellate Authority, the facility of going through the grounds for such decision. Besides the assessee cannot be afforded the satisfaction of being fully heard until the orders passed deal with all the submissions made by him. 7. Tested on these grounds, the impugned order suffers from lack of application of mind. Such an order does not deserve to survive. We set aside the impugned order, and allow the appeals and remand the proceedings back to the Commissioner (Appeals) for de novo consideration. In the de novo proceedings he shall set out the case of the appellants and deal with each and every point made by them and thereafter issue a speaking order. 8. Of late, we have observed in a number of cases similar lack of application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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