By TIOL News Service

MUMBAI, DEC 20, 2017: THIS is a Revenue appeal filed against the order passed by the Commissioner of Service Tax, Mumbai.

At the outset, the Bench remarked that perusal of the impugned order did not provide any head or tail thereof.

Drawing the attention to the apex Court guidelines issued from time to time as to the manner in which the authority below should frame their quasi judicial orders, and which was not given due weightage by the authority who passed the impugned order, the Bench adverted to the decision in Saheli Leasing & Industry Ltd. - 2010-TIOL-37-SC-IT-LB and extracted paragraph 7 of the same.

The CESTAT further observed -

++ When the show-cause notice is read it exhibits the allegations made therein clearly. But that was not examined by the learned Commissioner to exhibit his mind.

++ Writing several pages with reproduction of ELT headlines is irrelevant in justice administration. The outcome of evidence led, tested by law shall demonstrate exercise of examination of material facts that justice has been delivered.

++ Approach should be made to bring out the matter in controversy in clear terms to examine the pleadings of both sides as well as evaluate evidence for appreciation and application of law. This is the object of the process of delivery of justice. Such elementary jurisprudence has not been followed by the learned Commissioner.

In fine, the Revenue appeal was allowed by way of remand.

(See 2017-TIOL-4465-CESTAT-MUM)