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TMI Blog2015 (11) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... not assigning cogent and satisfactory reasons for its conclusion. It is too well settled to require any reiteration that appeal is a creature of the statute. A right of Appeal would confer in a litigant so as to enable the litigant to assail the original order on law and facts. The Court of Appeal is therefore expected to apply its independent mind and not endure same finding or conclusions in the original order. - it is difficult for the higher Court then to find out as to what prevailed with the appellate authority in reaching a particular conclusion. In the present case, when we were taken through the definition of the term “input service” and the facts in the present case, that we found that none of these aspects have been considered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant submitted that the Revenue may have agreed to the disposal of the Appeal at the stage of consideration of the stay application but, beyond that there is no agreement. In other words, the manner in which the Appeal is disposed of and the conclusion has no consent of the Revenue. Therefore, a substantial question of law would arise and based on the manner of the disposal itself, namely without discussing the rival cases and finding out whether the decision and rulings cited have any application to the cases and the facts before the Tribunal. The Tribunal has erred in disposing of the Appeal, and setting aside the order passed by the Commissioner of Central Excise, ZoneI, Thane. 4. The issue involved is whether the services which hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Appeal would confer in a litigant so as to enable the litigant to assail the original order on law and facts. The Court of Appeal is therefore expected to apply its independent mind and not endure same finding or conclusions in the original order. In the case of Patesinghrao Vs. R.V. Deshmukh, 1981 Mh.L.J. 936, it has been observed that the appellate authority is not a mere rubber stamp, but expected to independently apply its mind to the facts and circumstances, analyse the submissions and the legal provisions. Equally, it should consider as to whether the decisions cited have any application to the facts of the case brought before it. In that case, this is what is held: As observed in Pandit Bhullan's case (supra) an appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal memo, the records produced before me. The Joint Director has given sufficient reasons in para. 5 of his order why the action of supersession is necessary. It is not necessary for me again to reproduce all these facts. I totally agree with him. I therefore, pass the following order In view of this cryptic order it is difficult to say that there is no substance in the contention raised by Shri Rane. In Simens Engineering and Manufacturing Committee v. Union of India, AIR 1976 SC 1785, the Supreme Court has reiterated as to why the order should be speaking one and the authority making such an order in exercise of the quasi-judicial function should record its findings with reasons. It appears to be a settled law that where the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The reasons given by the Collector, was, as already pointed out, hardly satisfactory and it would, therefore have been better if the Government of India had given proper and adequate reasons dealing with the arguments advanced on behalf of the appellants while rejecting the revision application. We hope and trust that in future the Customs Authorities will be more careful in adjudicating upon the proceedings which come before them and pass properly reasoned order, so that those who are affected by such orders are assured that their case has received proper consideration at the hands of the Customs Authorities and the validity of the adjudication made by the Customs Authorities can also be satisfactorily tested in a superior tribunal or cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore not fulfilled and particularly when it is manned by persons drawn from judicial services. In these circumstances, we have no alternative but to allow this Appeal only on this short, but substantial question of law and that is that the Appeals cannot be disposed merely by recording rival submissions and not discussing them elaborately but, in a perfunctory manner. 7 The impugned order is therefore quashed and set aside. The order of CENSTAT shall be treated as confined and restricted to the stay application. It will be held that the assessee has made out a strong prima facie case for grant of an unconditional stay, but beyond that the Appeal cannot be said to be finally disposed of by the impugned order. 8 The Appeal therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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