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TMI Blog2016 (10) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... eliance by parties on case law, the appeals emphasising the prejudice by refusal of the adjudicating authority to allow a cross examination of the official who carried out the test and parties rely on the tribunal's interim orders, whether all of them have an impact and to what extent has not been satisfactorily concluded. The tribunal has not, beyond one paragraph, adverted to the factual exercise and which was permitted by the tribunal by its interim orders. By consent, certain directions were issued and what has resulted therefrom and whether that aids and assists the tribunal in arriving at the final conclusion has not been adverted to. No reference to these aspects found. What facts and circumstances have been carefully examined has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods seized, the tribunal, on the understanding of the assesses as also the Revenue, decided to take up all the appeals for final disposal. The understanding was that no interim or ad-hoc order or direction be issued but the questions and arising from the factual controversy between the parties be settled once and for all. The findings must govern all the issues and on merits. Once this was the understanding between the parties and the tribunal was aware of it, then, it was obliged to pass a reasoned order dealing with all contentions and on the merits of the controversy. Instead, the tribunal, by a cryptic and virtually unreasoned order, made a short shrift of the matter. It has abdicated its duty as a last fact finding court. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing the order after five months twenty days from the date of hearing contrary to the judgment of this court in the case of Shivsagar Veg. Restaurant vs. Assistant Commissioner of Income Tax, Mumbai [2009(13) STR 11 (Bom.)] and Emco Ltd. vs. Uniion of India [2015 (19) ELT 28 (Bom.)]? 5. With the consent of both sides, we dispose of these appeals finally. 6. The tribunal was aware that though some requests were made and of the nature noted in great details by the appellants in the memo of appeals, on the date when the parties appeared before the tribunal, there was a request before it to take up the appeals themselves. We have seen from page 307 of the paper book in Customs Appeal No. 76 of 2016 that the tribunal was hearing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, the tribunal directs that the samples be drawn and sent to this laboratory, namely M/s. Ultra Tech Environmental Consultancy and Laboratory. The tribunal stipulated 15 days for that purpose. Then, the tribunal took up the matter on 20th August, 2015. On 20th August, 2015, it granted 15 days further time. 8. From the record, it is then pointed out that the tribunal, instead of adverting to the above material and the written submissions, has passed an order, which is now impugned, but after five months of the date of the last hearing. The grievance is that the tribunal heard the matter on 7th January, 2016 and after these voluminous materials on record, without in any manner adverting to them or the rival contentions, the final order h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and what has resulted therefrom and whether that aids and assists the tribunal in arriving at the final conclusion has not been adverted to. We do not find any reference to these aspects. What facts and circumstances have been carefully examined has not been clarified. Once we are not in agreement with the manner in which the tribunal has dealt with the appeals, then, we have no alternative but to quash and set aside the impugned order. The tribunal should focus its attention on the core issue, must refer to all the factual matters, including any findings by the laboratories after a test of the samples, the rival contentions and whether the legal provisions, including the Rules having a bearing or impact on the same should be clearly indic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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