Justice Hurried is Justice Buried
IN a recent order the Bombay High Court had some strong words for the CESTAT. The High Court observed,
We find and repeatedly that the Tribunal in undue haste and uncalled hurry proceeds to pass the orders which have to be often set aside by this Court . This Court has repeatedly reminded the Tribunal that it is the last fact finding authority and which the Assessee and the Revenue approaches so as to have complete adjudication on facts and law. In these circumstances it was bounden duty of the Tribunal to have referred to the findings of the Adjudicating Authority and in their entirety. It may be that in all matters and in all cases the Tribunal is not required to pass a lengthy order. It is also equally true that on some occasions few words speak the entire truth. It could be that an efficient and experienced Judicial Officer does not require many words to say something which is very obvious and clear. However, that alone does not permit brushing aside the record. If after reference to the entire record the precise point for determination is framed and adjudicated or the ultimate decision and conclusion rests only on the same, then, one can understand a short order being passed. However, when various issues are raised and going to the root of the case, then, the Tribunal is required to apply its mind and to all facets of the matter. Even if a lengthy order is necessitated the Tribunal must not fail to deliver it. Eventually justice is not only to be done, but must be seen to be done .
We bring you this order today.