2010 (9) TMI 403

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..... e same time, confiscation of the land, building, plant and machinery with option to the appellant to redeem the same on repayment of fine has been set aside by the Tribunal - Tribunal did not dwell upon the facts and circumstances of the case which compelled the Tribunal to set aside the confiscation of land, building, plant and machinery. This order is a cryptic and unreasoned order. - question o .....

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..... tic and unreasonable order after having confirmed the imposition of penalty on the appellant for availing credit to which the assessee was not entitled? 3. The Tribunal has held that the appellant was not entitled to take credit as such the same was rightly disallowed by the Adjudicating Authority. The Tribunal, further held that the penalty imposed on the appellant was justified. At the same ti .....

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..... er is a cryptic and unreasoned order. 5. In the recent judgment in the case of State of Himachal Pradesh v. Paras Ram and Ors. passed in Crim. Appeal No. 1 of 2008, decided on January 3, 2008, the Apex Court has observed as under: Reasons substitute subjectivity by objectivity. The emphasis on recording reasons is that if the decision reveals the inscrutable face of the sphinx , it can, by i .....

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