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TMI Blog2015 (5) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... more explicit and clear while allowing the appeal by recording reasons, which are relevant to the case. It is not a case where the Department has conceded that the decisions of the Supreme Court or that of the Tribunal applies to the facts of the case. Such being the case, recording of reasons is of paramount necessity in all judicial and quasi-judicial orders. - Matter remanded back - Decided in favour of Revenue. - C.M.A. No. 1535 of 2010 - - - Dated:- 24-4-2015 - R. Sudhakar And K. B. K. Vasuki,JJ. For the Appellant : Mr. T. Chandrasekaran For the Respondents : No Appearance JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Tribunal in allowing the appeal filed by the assessee, the appellant/R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.1997 as against 75% of credit allowable in terms of rule 57-Q (3) of the Central Excise Rules, 1944 applicable to the relevant period in the absence of proof of the receipt of the project import goods prior to 01.03.1997 from which date the credit taken on project import goods was restricted to 75% under 57Q (3) without discussing and recording the reasons, which is held as essential in the orders of the appellate authorities by the Apex Court, for accepting the date of declaration, that is, 23.3.1996 as the date of receipt despite the findings of the lower authorities and its own finding in the stay order to the contrary? 2. The facts, in a nutshell, are as hereunder :- Based on a show cause notice issued, the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the typed set of documents as also the order passed by the Tribunal. 6. It is trite law that the fact finding authorities are to record reasons in support of their findings while disposing of the matters to enable the appellate forum to decide the issue. Recording of reasons is of paramount importance at the fact finding stage to arrive at a just decision. 7. In the present case, it is clear that the Tribunal is the final fact finding authority in the hierarchical chain. A perusal of the order under challenge would reveal that the facts, which are relevant for deciding the appeal, have not been discussed at all and as to how the decision of the Supreme Court and the Tribunal are applicable to the facts of the case. No reasons hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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