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TMI Blog2017 (2) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to discharge his duty in the manner required by law. The said expectation of law is embodied in section 35A(4) of Central Excise Act, 1944. Law is well settled that public authority should pass public order publicly for the judicial scrutiny. The present order failing to meet judicial scrutiny for its legal infirmity, deserves to be remanded for rehearing and passing appropriate order in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat is reproduced for reference:- The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision. 3. When the provisions of law require an order to undergo the above three processes and if that is not followed, that shall not serve any purpose of law. Therefore, the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to how to write a quasi-judicial order. For convenience of his reference, the guidelines are depicted as under:- 7 . These guidelines are only illustrative in nature, not exhaustive and can further be elaborated looking to the need and requirement of a given case :- (a) It should always be kept in mind that nothing should be written in the judgment/order, which may not be germane to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 considered, should be mentioned. While writing judgment, psychology of the reader has also to be borne in mind, for the perception on that score is imperativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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