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TMI Blog2016 (6) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... n accordance with section 35A(4) of Central Excise Act, 1944 and granting full length of opportunity of hearing to the appellant shall frame the issue, state the reason of his decision and his decision to meet judicial scrutiny. - Appeal No. E/40668/2014 - Final Order No. 41514 / 2015 - Dated:- 6-11-2015 - Hon ble Shri D.N. Panda, Judicial Member Shri V.S. Manoj, Advocate for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is duty is to decide on the issue he has framed in the first phase. To discharge the duty in second phase, what he is required to do is to state the reason why he has reached to a conclusion. This is mandate of law that reason is heart beat of justice for which that is to be stated in support of his decision by the authority. Unless these three phases are followed an order of the authority fails t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce the guideline issued by Apex Court in the case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing Industries Ltd. 2010 (253) ELT 705 (SC) as to the manner how judicial and quasi judicial orders are to be written for guidance of the authority:- 7. These guidelines are only illustrative in nature, not exhaustive and can further be elaborated looking to the need and requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 evolution that has taken place ever since the same were pronounced and thereafter, latest judgment, in which all previous judgments have been consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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