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TMI Blog2016 (12) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... and testing the evidence in respect of each such item shall apply the law. Appellant is entitled to fair opportunity of hearing in the course of re-adjudication. The authority shall pass a reasoned and speaking order dealing each item of the CENVAT credit claimed - appeal is remanded to the Commissioner (Appeals) - appeal allowed by way of remand. - ST/40483/2016 - Final Order No. 41861/2016 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serve no useful purpose of law. Apex Court has issued guidelines from time to time how to write an appellate order. The latest is the judgment in the case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing Industries Ltd. reported in 2011 (22) STR 97 (SC). For convenience of his reference, the guidelines are depicted as under:- 7. These guidelines are only illustrative in nature, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce 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 evolution that has taken place ever since the same were pronounced and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual or society. 3. In view of the above preliminary observation, learned Commissioner (Appeals) is directed to deal each item under controversy and testing the evidence in respect of each such item shall apply the law. Appellant is entitled to fair opportunity of hearing in the course of re-adjudication. The authority shall pass a reasoned and speaking order dealing each item of the CENVAT cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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