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TMI Blog2021 (3) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... s not productive or useful either for the purposes of adjudication made by it or for the purposes of testing the correctness of the adjudication made by such appeal authority, by the higher forum. The grounds of appeal may be voluminous and the arguments elaborate. However, for the purposes of recording reasons, it is the exact nature of the objection or ground raised that must be recorded and noticed as may disclose to the higher forum, the precise application of mind made by the appeal authority. By referring to the entire memo of appeal or a written argument, the appeal authority not only makes it difficult for itself to decide the exact issue raised but also makes it difficult for the higher forum to examine the correctness of the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note of the entire submissions advanced by the petitioner and therefore, the order does not suffer from any infirmity. 4. In the first place, it may be noted that the present writ petition has been entertained against the order of the first appeal authority and is being decided at present as the Tribunal has yet not been constituted. As to the submissions advanced by learned counsel for the petitioner, they appear to be well founded. Though the appeal authority has referred to the submissions advanced by the petitioner, it has not offered any reasoning to reject the same. The only reason offered and thus recorded in the impugned order is with respect to the alternative plea raised by the petitioner that it was the owner of the goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the appeal authority. By referring to the entire memo of appeal or a written argument, the appeal authority not only makes it difficult for itself to decide the exact issue raised but also makes it difficult for the higher forum to examine the correctness of the adjudication made by the appeal authority. 8. Therefore, it was incumbent upon the appeal authority to formulate the exact points of decision that became necessary to be resolved in view of the submissions advanced before it and to express them in clear language. Thereupon, the appeal authority was obliged to offer its reasons to decide those issues based on the arguments advanced before it- to either accept or reject each ground of appeal, so pressed. Once reasons had been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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