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TMI Blog2010 (8) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of justice - Therefore, the law on the issue can be summarized to the effect that, while deciding the case, Court is under an obligation to record reasons, however, brief, the same may be as it is a requirement of principles of natural justice – Appeal is allowed - 75 OF 2005 - - - Dated:- 24-8-2010 - V.C.DAGA , R.M.SAVANT,JJ. JUDGMENT (PER : V.C.DAGA,J.) Heard. Perused appeal. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CESTAT was correct in citing and relying on the decision of the Tribunal in the case of GKN Drive Shafts Inds. Ltd. Vs. CCE Delhi reported in 2004(62) RLT 389 in as much as the above issue for the period covered is 199899 when no price list was submitted ? :2: CEXA 75.05 SUBMISSIONS 3. At the outset, learned Counsel appearing for the appellant raised a contention contending that the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r back to the Tribunal for consideration afresh. CONSIDERATION: 5. Having heard the Counsel appearing for the parties, the impugned order is liable to be quashed and set aside for want of reasons in support of the view taken by the Tribunal. The Tribunal is expected to know that the orders of the Tribunal are subject to judicial review by the High Court. The Tribunal is also expected to know tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other rationale is that the affected 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". 8. In Raj Kishore Jha Vs. State of Bihar Ors. AIR 2003 SC 4664, this Court observed as under: "Before we part with the case, we feel it necessary to indicate that nonreasoned conclusions by appellate Courts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same may be as it is a requirement of principles of natural justice. Non observfance of the said principle would vitiate the judicial order. 11. Thus, in view of the above, the order impugned herein is liable to be quashed and set aside. The proceeding is remanded back to the Tribunal for consideration afresh. The Tribunal is expected to pass a reasoned order :4: CEXA 75.05 following principles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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