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TMI Blog2014 (10) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... the 2nd respondent recorded that the adjudicating Commissioner has taken an appropriate view in determining levy of redemption fine and penalty which calls for no interference. The order does not contain any indication that the merits of the matter was considered by the 2nd respondent. - The authorities while exercising quasi-judicial functions must record reasons in support of their conclusion. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a non-speaking order. 2. According to the petitioner, the 1st respondent initiated proceedings under the pretext that the goods imported by the concern was not re-rollable scrap and as such the claim made to pay duty at a particular rate was not correct. In short the 1st respondent alleged act of misdeclaration against the petitioner. The 1st respondent passed an order on 30-7-2004. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2nd respondent. 5. The authorities while exercising quasi-judicial functions must record reasons in support of their conclusion. It is not necessary to pass a lengthy order. In case, reasons are supplemented it would enable the appellate and revisional authorities to ascertain the materials considered by the authority in arriving at a decision in a particular manner. In case reasons are not fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Machinery (Dudley) Ltd. v. Crabtree, 1974 LCR 120, it was observed: Failure to give reasons amounts to denial of justice . Reasons are live links between the mind of the decision taker to the controversy in question and the decision or conclusion arrived at . Reasons substitute subjectivity by objectivity. The emphasis on recording reasons is that if the decision reveals the inscrutable face of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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