2010 (10) TMI 186

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..... nd by the authority making an order is only one of them. Every order passed by the judicial or quasi-judicial authority must disclose due and proper application of mind by the person making order. This may be evident from the order itself or the record contemporaneously maintained by the authority. Application of mind is best demonstrated by disclosure of its mind by the authority making the order .....

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..... arned counsel for the appellant is that whether the Tribunal was justified in directing the appellant in depositing Rs. 97 lakh under Section 35F of the Central Excise Act, 1944 ( Act for short) without considering the right to claim cenvat credit on input services rendered prior to 1st March, 2006 without recording reasons in support of the view taken. 2. The learned counsel for the appellant .....

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..... the term arbitrary . Arbitrariness in making an order by the authority manifest itself in different forms. Non-application of mind by the authority making an order is only one of them. Every order passed by the judicial or quasi-judicial authority must disclose due and proper application of mind by the person making order. This may be evident from the order itself or the record contemporaneously .....

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