CENTURY RAYON Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule returnable forthwith. Heard finally by consent of the parties.

(2.) The short complaint of the petitioner against the order of the Commissioner (Appeals), which is impugned in this petition, is that the Commissioner has not given any reasons for the conclusion that he has recorded that the revenue has a strong case and that no financial hardship has been made out. Having perused the record and after hearing the learned counsel for both the sides, we find that para 4 is the only deciding paragraph of the order and in that paragraph only conclusions have been recorded and no reasons have been given. A quasi judicial authority is obliged by the principles of natural justice to assign reasons for its conclusion and the order which is made without assigning reason by a quasi judicial authority is void because it violates the principles of natural justice.

(3.) In the result, the petition succeeds and the order impugned in the writ petition dated 30-7-2008 is set aside. Application filed by the petitioner for dispensing with the pre-deposit is restored to the file of the Commissioner (Appeals) with direction to rehear the parties and make fresh order in accordance with law.