Tribunal – Should consider issue raised in appeal in depth and render complete finding – Undue haste – Result in Miscarriage of Justice.

In an excise duty matter, the Appellant argued before the Hon’ble Court that there was no proper application of mind to the controversy, by the Tribunal, in dealing with the submissions canvassed orally and in writing and by a reasoned order either uphold or reject them.

The Hon’ble Court from reading of the impugned order observed that the assessee had raised several contentions before the Tribunal. The order contains several references worksheets and manner of calculations. The findings at internal page 5 of the order in original would denote that it considers the objections with regard to time bar, so also, on merits. With regard to imposition of penalty there were objections that were serious in nature raised by the Assessee. The Tribunal was required to consider the issues raised in the Appeal in-depth and render a complete finding. If a particular issue was pressed or was given up that should be indicated in the order of the Tribunal.

The Hon’ble Court remarked that it was expected from the Tribunal, which is manned by both judicial and technical experts, to be aware of the seriousness of the adjudication and not take up the assignment lightly and casually. There is no specific target which has to be achieved nor could the Tribunal be expected to decide particular number of appeals during a calendar year. Therefore, undue haste is not at all called for. That results in miscarriage of justice and in a given case would result in vital issues of both sides being concluded in the most unsatisfactory manner. The Court expected the Tribunal to guide the Adjudicating Authorities so that they would properly adjudicate the cases with reasoned orders and after considering the evidence on record. It is the duty of the Tribunal which has been repeatedly emphasised and to be performed to the best of its ability. The impugned order of the Tribunal was quashed and set aside and the Appeal was restored to the file of the Tribunal for decision afresh and in accordance with law.