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TMI Blog2011 (12) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... line is of the basis of integrity of the Institution. Even a stray aberration in such foundational values, will affect the image of the Institution as fair and impartial. Inconsistent orders passed by a Judicial Officer in the same fact situation will undermine and shake the faith of the people in the judicial system and rule of law and leave an imprint in the mind of the litigant that he has been discriminated. The whole purpose of the protector-Institution is to prevent discrimination and arbitrariness. Hence, such Institutions shall not give rise to even a remotest feeling or situation of being in-consistent in their orders lest they should be accused of being partial and unfair. 2. The above guiding principles having served as b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a detailed order, the same was rejected and the Tribunal directed the deposit of an amount of eight crores out of the demand for duty to the tune of around fifteen crores and penalty for an equal amount. On the next day of the impugned order i.e. 8.9.2011, identical issue came up for consideration before the Tribunal, at the interlocutory stage under Section 35 F of the Act in the case of M/S Vasantham Enterprises. Incidentally, it is also worth noting that one of the Members of the Tribunal which passed Annexure P-18, order dated 7.9.2011, was also Member in the Bench, hearing the application under Section 35 F, filed by M/S Vasantham Enterprises. The Tribunal by order dated 22.9.2011, dispensed with the condition of predeposit of duty an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Institutions vested with judicial powers are to exercise their powers on proper application of mind, weeding out all extraneous considerations and they should act fairly and impartially. Consistency is one of the hallmarks of the judicial discipline, particularly in passing interlocutory orders. 5. The Supreme Court of India in Birbal versus Ghaziabad Development Authority, reported in (2006) 10 SCC 305, in the fact situation of deposit at the appellate stage of land acquisition compensation has held that there must be consistency in passing judicial orders. The view was followed with more emphasis in the recent judgment in State of U.P. and others versus Hirendra Pal Singh and others, reported in (2011) 5 SCC 305. While dealin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al discipline demands consistency in rendering judgments. A judicial Officer may hold different views on various aspects. A Judicial officer may err and pass contradictory orders inadvertently. But once it is brought to the knowledge of the Judicial Officer, he is duty bound to keep track of consistency. Inconsistent orders passed by a judicial officer almost in the same fact situation and that too on the same day, would give rise to complaint of discriminatory treatment, which will undermine the people's faith in judicial system and the rule of law. It will cause resentment and anguish and make an imprint in the mind of the litigant that he has been discriminated. A Judicial officer may err and pass illegal orders, but he shall not err in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Quite apart from the inherent power that every tribunal and court constituted to do justice has in this respect, CEGAT is clothed with express power under Rule 41 to make such order as is necessary to secure the ends of justice. CEGAT has, therefore, the power to set aside an order passed ex parte against the respondent before it if it is found that respondent had, for sufficient cause, been unable to appear." 9. We may, since the original order is also under attack, advert to some of the guiding principles with regard to passing of interim orders under Section 35 F of the Act. The principles are no more res integra in view of the detailed analysis of the provisions and guiding principles laid down by the Apex Court in Benara Val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest of Revenue have to be kept in view. 12. As noted above there are two important expressions in Section 35(F). One is undue hardship. This is a matter within the special knowledge of the applicant for waiver and has to be established by him. A mere assertion about undue hardship would not be sufficient. It was noted by this Court in S. Vasudeva vs. State of Karnataka and Ors. (AIR 1994 SC 923) that under Indian conditions expression "Undue hardship" is normally related to economic hardship. "Undue" which means something which is not merited by the conduct of the claimant, or is very much disproportionate to it. Undue hardship is caused when the hardship is not warranted by the circumstances. 13. For a hardship to be 'u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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