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TMI Blog2019 (8) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... le the appellant in Appeal No. 18 of 2018 is the Director of the Company, and both the appeals were decided by the common order by the CESTAT, and therefore have been heard together and are being disposed of by this common order. 4. The Additional Commissioner (ADJ), Central Excise & Service Tax, Lucknow while passing the order dated 02.01.2015 in original, recorded the fact that a team of officers of the Central Excise, Lucknow visited the manufacturing premises of the factory on 30/11/2011 to check the record in stock of excisable goods available in the factory. After tallying the stock with the records, some shortage of the stock of MS Ingots was discovered. Statement of Sri Lal Padamkar Singh, the Director, was also recorded and on the basis of available material it was found that the appellant company had indulged in receipt of uncounted raw material i.e scrap and deliberately suppressed the production of finished goods by resorting to issuing of false and forged invoices in addition to the originals, and he therefore, confirmed total demand of Rs. 2,00,449/- on shortage found in stock of MS ingots, demand of Central Excise Duty (Including Education Cess, Secondary and Highe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on various dated such as 01.11.2011, 02.11.2011, 03.11.2011, 04.11.2011, 05.11.2011 and 06.05.2011 indicating various quantities of ingots cleared and similar situation was in Invoice No.27 or Invoice No. 28 etc. Further, in the invoice book mentioned at Serial No. 8 of Annexure A, Invoice No.3 was issued several times. No convincing defence was put forth against issue of number of invoices with the same number on various occasion to different purchases containing different information about the quantity of ingots cleared. Therefore, I do not find any infirmity in the order passed by the learned Commissioner (Appeals). I, therefore, decline to interfere with the impugned Order-in-Appeal. Both the present appeals are dismissed. 9. The learned counsel of the petitioner has submitted that it was the duty of the Tribunal to duly consider the issues raised by the appellant as recorded in paragraph 3 of the said order, and deal with all the aspects before deciding the appeals. It was also submitted that CESTAT has decided the appeals in the most cursory and casual manner and without giving any reasons for not accepting the pleas raised by the appellant, and therefore the said judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns by itself and giving of reasons has always been insisted upon as one of the fundamentals of sound administration justice - delivery system, to make known that there had been proper and due application of mind to the issue before the Court and also as an essential requisite of principles of natural justice. The giving of reasons for a decision is an essential attribute of judicial and judicious disposal of a matter before Courts, and which is the only indication to know about the manner and quality of exercise undertaken, as also the fact that the Court concerned had really applied its mind. " [Vide State of Orissa Vs. Dhaniram Luhar (JT 2004(2) SC 172 and State of Rajasthan Vs. Sohan Lal & Ors. JT 2004 (5) SCC 338:2004 (5) SCC 573]. 32. Reason is the heartbeat of every conclusion. It introduces clarity in an order and without the same, it becomes lifeless. Reasons substitute subjectivity by objectivity. Absence of reasons renders the order indefensible/unsustainable particularly when the order is subject to further challenge before a higher forum. [Vide Raj Kishore Jha Vs. State of Bihar & Ors. AIR 2003 SC 4664; Vishnu Dev Sharma Vs. State of Uttar Pradesh & Ors. (2008) 3 SCC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders Lord Denning, M.R. In Breen v. Amalgamated Engg. Union, (1971)2 QB 175, observed:(QB p.191 C) "The giving of reasons is one of the fundamentals of good administration." In Alexander Machinery (Dudley) Ltd. v. Crabtree it was observed: "Failure to give reasons amounts to denial of justice." "Reasons are live links between the mind of the decision-taker to the controversy in question and the decision or conclusion arrived at." Reasons substitute subjectivity by objectivity. The emphasis on recording reasons is that if the decision reveals the "inscrutable face of the sphinx", it can, by its silence, render it virtually impossible for the Courts to perform their appellate function or exercise the power of judicial review in adjudging the validity of the decision. Right to reason is an indispensable part of a sound judicial system; reasons at least sufficient to indicate an application of mind to the matter before Court. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made; in other words, a speaking-out. The "inscrutable face of the sphinx" is or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versal does not.' 18. The Court cannot lose sight of the fact that a losing litigant has a cause to plead and a right to challenge the order if it is adverse to him. Opinion of the Court alone can explain the cause which led to passing of the final order. Whether an argument was rejected validly or otherwise, reasoning of the order alone can show. To evaluate the submissions is obligation of the Court and to know the reasons for rejection of its contention is a legitimate expectation on the part of the litigant. 19. It will be useful to refer to the words of Justice Roslyn Atkinson, Supreme Court of Queensland, at AIJA Conference at Brisbane on 13-9-2002 in relation to Judgment Writing. Describing that some judgments could be complex, in distinction to routine judgments, where one requires deeper thoughts, and the other could be disposed of easily but in either cases, reasons they must have. While speaking about purpose of a judgment, she said, 'The first matter to consider is the purpose of the judgment. To my mind there are four purposes for any judgment that is written:- (1) to clarify your own thoughts; (2) to explain your decision to the parties; (3) to commun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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