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2011 (11) TMI 222 - DELHI HIGH COURTPenalty - General observations and findings - order of the tribunal - Held That:- The tribunal, being the first appellate authority and the final fact finding authority, is required to deal with the contentions raised, consider and refer to the evidence and material on record and then record findings of fact. Of course, the tribunal is not the first or the original authority but this does not mean that it has to only refer to the inferences drawn without adverting to the material and evidence on the basis of which the said inference has been drawn. It must deal with the contentions raised by the appellants and accept or reject the same on the basis of material and evidence on record. - matter remanded back to tribunal.
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