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TMI Blog2016 (6) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... record its conclusions based thereon. No legally justified reasons have been recorded by the Tribunal for allowing the appeal of the assessee. - Matter restored before the Tribunal - Decided in favor of revenue. - CEA No. 57 of 2015 - - - Dated:- 29-2-2016 - MR. AJAY KUMAR MITTAL AND MR. HARI PAL VERMA, JJ Mr. Kamal Sehgal, Advocate for the appellant. Mr. M.P. Devnath, Advocate with Mr. Amar Pratap Singh, Advocate for the respondent. ORDER AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short the Act ) against the order dated 15.1.2015 (Annexure A-3) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 and Rule 25 of the Central Excise Rules, 2002? (vi) Whether interest leviable at the appropriate rate is also recoverable from them on the inadmissible CENVAT credit of ₹ 9,97,38,882/- under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11AA of the Central Excise Act, 1944? 2. The facts, in short, necessary for adjudication of the instant appeal as narrated therein may be noticed. The assessee is engaged in the manufacture and clearance of motor vehicles and parts thereof. During the course of internal audit conducted by the officers of the Audit Branch of Central Excise Commissionerate, Delhi-III from 20th to 23rd, 26th, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal has wrongly rejected the appeal of the revenue without considering the arguments raised by the department and relevant provisions of law. It was also urged that the impugned order does not satisfy the test of being a reasoned and speaking order and was, thus, liable to be quashed. 5. On the other hand, the impugned order was supported by learned counsel for the respondent. 6. The Hon'ble Apex Court in M/s Kranti Associates Pvt. Ltd. and another v. Sh. Masood Ahmed Khan and others, (2010) 9 SCC 496 while dealing with the requirement of passing a reasoned order by an authority whether administrative, quasi judicial or judicial, had laid down as under:- 17. The expression 'speaking order' was first coined by Lord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice 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 days can be as different as the judges and authorities who deliver them. All these decisions serve one common purpose which is to demonstrate by reason that the relevant factors have been objectively considered. This is important for sustaining the lit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 . 7. A show cause notice dated 20.3.2013 (Annexure A-1) was issued to the assessee for recovery of ₹ 9,97,38,882/- along with interest and penalty for wrongly availing and utilizing Cenvat Credit. The Adjudicating Authority vide order dated 17.12.2013 (Annexure A-2) confirmed the said demand along with interest and also imposed penalty of equal amount, i.e., ₹ 9,97,38,882/-. Feeling aggrieved, the assessee filed an appeal before the Tribunal who vide order dated 15.1.2015 (Annexure A-3) allowed the appeal. The Tribunal while allowing the appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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