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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 ..... merits and as per law - Civil Miscellaneous Appeal No. 1585-1588 of 2011 - - - Dated:- 30-6-2011 - D. Murugesan and K.K. Sasidharan, JJ. Shri Joseph Prabakar, for the Appellant. Shri Ravichandra Babu, for the Respondent. JUDGMENT The appellant challenges the common order dated 4 June 2011 in Appeals 551 to 554/2011 on the file of the Customs, Excise Service Tax Appellate Tribunal, Chennai, whereby and whereunder, the appeals were dismissed by confirming the order passed by the Commissioner, Customs, Excise and Central Excise, Chennai. 2. The appellants are manufacturers of electrical equipments falling under Chapter 85 of the Central Excise Tariff Act, 1985. The appellants raised supplementary invoices on their O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r rejected the appeal on the ground that the issue was settled against the petitioner in view of the decision in CCE, Pune v. SKF India Ltd. [2009-TIOL-82-SC = 2009 (239) E.L.T. 385 (S.C.)]. However, there is nothing indicated in the order about the facts of the referred case, the law declared by the Supreme Court and as to how the said judgment was applicable to the case on hand. 6. The CESTAT was dealing with a lis. The order passed by the CESTAT should contain reasons as the said order can be challenged before this Court under Section 130 of the Customs Act. In case the CESTAT gives 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been exercised by the decision maker on relevant grounds and by disregarding extraneous considerations. f. Reasons have virtually become as indispensable a component of a decision making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. g. Reasons facilitate the process of judicial review by superior Courts. h. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iv 405, wherein the Court referred to Article 6 of European Convention of Human Rights which requires, adequate and intelligent reasons must be given for judicial decisions . o. In all common law jurisdictions 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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