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TMI Blog2011 (6) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... electrical equipments falling under Chapter 85 of the Central Excise Tariff Act, 1985. The appellants raised supplementary invoices on their O.E. Customers on account of price revision of goods supplied to them with retrospective effect. They had discharged Central Excise duty on such supplementary invoices, but they have not paid any interest on such differential duty paid, even though the price revision pertained to clearances made much earlier to the date of raising such supplementary invoices. This resulted in issuing show cause notice by the Department and ultimately, by rejecting the explanation submitted by the appellants, interest was levied. The said order was challenged before the Tribunal. The Tribunal by way of common non-speaki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons, which weighed with the said authority to take a decision one way or the other, it would enable the higher forums to decide the matter effectively. 7. In C.C.E., Coimbatore v. Kwality Fun Foods & Restaurant P. Ltd., reported in 2010 (259) E.L.T. 641 (S.C.), the issue before the Supreme Court was relating to Section 4(4)(e) of the Central Excise Act, 1944 and having found that the Tribunal has not given any reason in support of the order, the Supreme Court set aside the order and the matter was remitted to the Tribunal for fresh consideration. 8. In M/s. Kranti Associates Pvt. Ltd. & Another v. Sh. Masood Ahmed Khan & Others (2010 (9) SCALE 199) = 2011 (273) E.L.T. 345 (S.C.), Supreme Court observed that the face of an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; The ongoing judicial trend in all countries committed to rule of law and constitutional governance is in favour of reasoned decisions based on relevant facts. This is virtually the life blood of judicial decision making justifying the principle that reason is the soul of justice. i. Judicial or even quasi-judicial opinions these days can be as different as the judges and authorities who deliver them. All these decisions serve one common purpose which is to demonstrate by reason that the relevant factors have been objectively considered. This is important for sustaining the litigants' faith in the justice delivery system. j. Insistence on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdictions judgments play a vital role in setting up precedents for the future. Therefore, for development of law, requirement of giving reasons for the decision is of the essence and is virtually a part of "Due Process". 9. The Tribunal has not made any endeavour to consider the matter on merits and there is no indication as to how the referred case has application to the facts of the present case. The appeals were dismissed without any kind of discussion. Therefore, we are of the view that the matter requires fresh consideration. 10. In the result, the order dated 25 April, 2011 is set aside and the matter is remitted to the CESTAT for fresh consideration. The CESTAT is directed to decide the matter on merits and as per law, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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