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TMI Blog2015 (12) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Subramaniyam, AC (AR) For the Respondent : Shri S. Viswanathan, Advocate ORDER Both the miscellaneous applications are for change of name which is supported by the order of the company court as well as Fresh Certificate of Incorporation issued by the Registrar of Companies. Learned AR objects to the application on the ground that the change of name was not sanctioned by the authority below. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not followed in the present case. Unless the material facts are tested by evidence and law, there shall not be any decision in the eyes of law. It shall be an empty formality. Therefore repeatedly, Hon'ble Supreme Court has reminded the lower courts and quasi judicial authorities as to the manner how an order is to be written. In the case of Joint Commissioner of Income Tax, Surat Vs. Saheli Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in the midway. To elaborate, it should have flow and perfect sequence of events, which would continue to generate interest in the reader. (d) Appropriate care should be taken not to load it with all legal knowledge on the subject as citation of too many judgments creates more confusion rather than clarity. The foremost requirement is that leading judgments should be mentioned and the evolutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame which may hurt the feelings or emotions of any individual or society. 5. The Commissioner (Appeals) has to take up each and every item of claim of CENVAT credit and discussing the material facts in respect of the claim of the assessee, test the same on the touch stone of law. Applying the law to the tested fact shall pass appropriate order. Respondent shall get reasonable opportunity of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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