2010 (9) TMI 403

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..... Appeal and impugned order. Heard Mr. Jetly, learned counsel for the appellant. None appears for the respondent in spite of service. 2. This appeal, directed against the order of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai ("Tribunal" for short), was admitted by this Court vide order dated 12th July, 2006 to consider the substantial questions of law raised .....

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..... confiscation of land, building, plant and machinery with an option to the appellant to redeem the same on payment of redemption of fine, we set it aside as the facts do not warrant such draconian action. In the result, the appeal is partly allowed by setting aside only the order of confiscation of land, building, plant and machinery." 4. Reading of the aforesaid paragraph, unequivocally, goe .....

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..... ispensable part of sound judicial system, reasons at least sufficient to indicate an application of mind to the matter before court. Another 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, in other words, a speaking out. The "inscrutable face of a sphinx" is ordinari .....

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