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TMI Blog2022 (5) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants and consideration of legal issues based upon the said contentions is conspicuously lacking and missing. The impugned order suffers on this account. The substantial questions of law are answered in favour of the appellants and against the respondent with an order of remand to the Tribunal for fresh decision - appeal allowed. - CEAC 2/2021 - - - Dated:- 18-5-2022 - HON BLE MR JUSTICE RAJIV SHAKDHER AND HON BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr. Akhil Krishan Maggu, Advocate. Respondent Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur, Advocate. CORAM: [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. This appeal is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 16.05.2018, set aside the judgment of the Tribunal dated 20.04.2017 and while doing so, made the following crucial observations: 8. The Tribunal is the final fact finding authority under the Act i.e. the Central Excise Act, 1940. As a final fact finding authority and the first appellate authority against the order-in-original in the present case, the Tribunal was required to examine the statements, documentary evidence, consider the effect of retraction with reference to the legal position and thereupon arrive at definitive and considered decision. No doubt, as the final fact finding authority, the Tribunal can rely upon the reasoning, findings or inferences given in the order- in original there has to be also fresh and independent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s conclusions. (c) Insistence on recording of reasons is meant to serve the wider principle of justice that justice must not only be done it must also appear to be done as well. (d) Recording of reasons also operates as a valid restraint on any possible arbitrary exercise of judicial and quasi judicial or even administrative power. (e) Reasons reassure that discretion has been exercised by the decision-maker on relevant grounds and by disregarding extraneous considerations. (f) Reasons have virtually become as indispensable a component of a decision-making process as observing principles of natural justice by judicial, quasi-judicial and even by administrative bodies. (g) Reasons facilitate the process of judicial r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Candor [(1987) 100 Harvard Law Review 731-37].) (n) Since the requirement to record reasons emanates from the broad doctrine of fairness in decision-making, the said requirement is now virtually a component of human rights and was considered part of Strasbourg Jurisprudence. See Ruiz Torija v. Spain [(1994) 19 EHRR 553] EHRR, at 562 para 29 and Anya v. University of Oxford [2001 EWCA Civ 405 (CA)], wherein the Court referred to Article 6 of the European Convention of Human Rights which requires, adequate and intelligent reasons must be given for judicial decisions . (o) In all common law jurisdictions judgments play a vital role in setting up precedents for the future. Therefore, for development of law, requirement of giving r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant as well as to the other appellant i.e., M/s. Rudrakash Marketing, who has also filed an appeal i.e., CEAC 1/2021, which is, also listed on the board today, that observation will not come in our way of allowing the appeal in terms of the judgment dated 16.05.2018, as the fact of the matter is, at that juncture, neither the appellant nor M/s. Rudrakash Marketing had preferred their respective appeals, which is, what prompted the coordinate bench to say that their judgment would not apply to them. As is obvious, that position has altered. 3. Given this position, the appeal is allowed. 3.1. Resultantly, the impugned order dated 20.04.2017 is set aside qua the appellant. 3.2. The Tribunal, in this case also, will decide the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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