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TMI Blog2025 (1) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration of the appeals as pre-deposit for filing of these appeals have been made before the Tribunal, Commissioner (Appeals) should treat the same as pre-deposit for hearing the appeals without insisting for further pre-deposit. Appeal allowed by way of remand. - MR. P.K. CHOUDHARY, MEMBER (JUDICIAL) AND MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Rajesh Chhibber, Advocate for the Appellant Shri A. K. Choudhary, Authorized Representative for the Respondent ORDER These appeals are directed against Order-in-Appeal No.MRT/EXCUS/000/APPL-MRT/302-304-2018-19 dated 11.09.2018 passed by Commissioner (Appeals) CGST, Meerut. 2. By the impugned order appeal of the Appellant No.1 has been dismissed on merits while appeal of the Appellant No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in contravention of the first principle reproduced above. In B. N. Jha [(1996) 3 SCC 364], Hon ble Supreme Court observed: The duty to act fairly is the theme of the principles of natural justice. The Rule generally applies with full force to conduct leading directly to a final act of decision. In Halsbury's Laws of England, Vol. l(i), 4th Edition it is stated: 85...Thus a presumption that natural justice must be observed will arise more readily where there is an express duty to decide only after conducting a hearing or inquiry or where the decision is one entailing the determination of disputed questions of law and fact. Prime facie, moreover, a duty to act in accordance with natural justice will arise in the exercise of a power to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of the courts ensuring that 'justice is seen to be done'. Since successful challenge is based on appearances, it is natural that the types of matter to which the rule applies is somewhat confined. As we shall see it clearly applies to judicial and disciplinary functions but not generally more widely to administrative decision-making and actions. In Metropolitan Properties Co.(FGC) Ltd. v. Lannon reported in 1968 3 All ER 304, Lord Denning MR observed: In considering whether there was a real likelihood of bias; the court does not look at the mind of the justice himself or at the mind of the Chairman of the Tribunal, or whoever it may be, who sits in a judicial capacity. It does not look to see if there was a real likelihood that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Committee in the circumstances. De Smith in his Administrative and Constitutional Law observed: If the main functions of a tribunal are to determine disputed questions of law and fact, and to exercise discretionary powers by reference to standards that are not self-created but explicitly prescribed by statutory or other rules, on the basis of evidence openly tendered, and if, moreover, the abdicators can normally be expected to preserve a detached attitude towards the parties and issues before them, then a 'departure from the standard of even-handed justice which the law requires from those who occupy judicial office, or those who are commonly regarded as holding a quasi-judicial office, such as an arbitrator ought not be and will not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that in appreciating evidence, the Court ought to adopt a very cautious, circumspect, and careful approach. If the evidence led by the parties in such a case is tested by cross-examination, it would be easier to determine where truth lies. But in the absence of cross-examination, appreciating the effect of competing affidavits is not an easy matter. In such a case, the Court must always enquire on which side the probabilities lie and must scrutinize the affidavits very critically to determine which of them deserves to be believed. Naturally, in dealing with such a question of fact in appeal, we are normally inclined to attach importance to the findings of fact recorded by the High Court itself. . 4.5 The order passed in violation of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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