Facts
The applicants, retired and serving Central Excise, Customs and CGST officers, sought a direction requiring the competent authority to consider and decide their representations (Annexure A-5) in light of specified decisions of the Hyderabad Bench of the Tribunal, the Telangana High Court, the Supreme Court and the Lucknow Bench of the Tribunal
Source reference: p. 6, paras. 2, 4The respondents opposed the request but submitted that, if such a direction were made, three months should be allowed for deciding the representations
Source reference: p. 6, para. 3Issues
Whether the respondents should be directed to consider and decide the applicants’ representations in light of the cited judgments
Source reference: p. 6, paras. 2, 4Whether the Tribunal should determine the applicability of those judgments to the applicants’ case, or leave that determination to the competent authority
Source reference: p. 6, para. 5Law Applied
The Tribunal relied on the cited decisions—Cyril Joseph and Ors. v. Union of India & Ors., O.A. No. 1089/2019 (Hyderabad Bench, 9 January 2024); the Telangana High Court’s judgment in W.P. No. 10490/2024 (9 August 2024); the Supreme Court’s judgment in SLP (C) Diary No. 59005/2024 (28 February 2025); and Ambika Prasad Tiwari v. Union of India & Ors., O.A. No. 312/2024 (Lucknow Bench, 7 May 2026)
Source reference: p. 6, para. 4The order states no independent statutory rule or substantive legal test; it directs the competent authority to assess the applicability of those decisions and the similarity of facts when deciding the representations
Source reference: p. 6, para. 5Reasoning
The Tribunal granted the requested procedural relief, taking account of the applicants’ request and the respondents’ submission that three months would be needed
Source reference: p. 6, paras. 2–4It did not decide whether the cited judgments applied to the applicants or determine their underlying entitlement. Instead, it left both applicability and factual similarity for the competent authority to assess in a reasoned order
Source reference: p. 6, paras. 4–5Holding
The Tribunal disposed of the O.A. by directing the respondents/competent authority to consider and decide the applicants’ representations in light of the cited judgments, by a reasoned order within three months of receiving a certified copy of the order, and to inform the applicants forthwith
It clarified that the authority must determine the judgments’ applicability and the similarity of facts
Source reference: p. 6, para. 5No order as to costs was made, and any pending M.A.s were also disposed of
Source reference: p. 6Original Court PDF
Mahesh SinhavsREVENUE CBIC
Click to open original judgment
Original judgment, available to read, download and summarize on LawLens.in
![Authorities must decide representations by reasoned order after assessing the applicability of cited precedents.. Mahesh Sinha vs REVENUE CBIC. CAT - ['Lucknow']. LawLens](/stories/thumbnails/authorities-must-decide-representations-by-reasoned-order-after-assessing-the-applicabilit-45dd2d21aad14ddaba46b2b79e2e5356.webp)