UNION OF INDIA Vs. REAL SLOTTED ANGLES COMPANY

JUDGEMENT

(1.) Heard the learned counsel for the Appellant/Revenue and the proprietor of the Respondents, who is present in person. He submits that he has no capacity to engage Advocate. He further submits that the order of the Tribunal is liable to be maintained and no interference is called for.

(2.) Having heard the learned counsel for the Revenue and having seen the impugned order passed by the Tribunal dated 18-9-2006, it is absolutely clear that the said order suffers from breach of principles of natural justice inasmuch as neither the contentions of the parties are recorded nor the same are dealt with by reasoned order. The Tribunal is expected to bear in mind that the orders passed by the Tribunal are always subjected to judicial review by the higher forum. Unreasoned order does not indicate the mind of the adjudicating authority.

(3.) In the above view of the matter, without going into merits or de-merits of the matter, we set aside the impugned order passed by the Tribunal and remit the matter back to the Tribunal for consideration afresh in accordance with law following principles of natural justice.