TMI Blog2004 (4) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... d above, the Tribunal had itself set aside its Order, inter alia, on the ground that they strongly relied on material which they could not have relied upon. It is not possible for us to conclude whether or not in the absence of the test reports the Tribunal would have still arrived at the same conclusion. As it is not possible for us to arrive at a conclusion, we set aside the order of the Tribunal and remit the matter back to the Tribunal. We, however, clarify that we are setting aside the order only qua ASCU and not qua the other two parties who have not challenged that order at all. - 5192 of 1998 - - - Dated:- 7-4-2004 - S.N. Variava and H.K. Sema, JJ. [Order]. - All these Appeals can be disposed of by this common Order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of 1998 challenging the finding that "densified wood" was manufactured. Revenue filed Civil Appeal Nos. 3228-3230 of 1999 challenging the finding that the extended period of limitation was not available. ASCU also filed a Rectification Application before the Tribunal on the basis that there was an error apparent on the face of the record. There was difference of opinion amongst the Members and therefore the matter was referred to a Third Member. By majority it was held that as the test reports pertaining to the other two parties were relied upon for arriving at a finding against ASCU there was an error apparent on the face of the record. The Tribunal had thus set aside its own order. As the Tribunal had set aside its earlier order these A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o this case :- "The learned Attorney-General frankly conceded that it could not be denied that to a certain extent the Tribunal had drawn upon its own imagination and had made use of a number of surmises and conjectures in reaching its result. He, however, contended that eliminating the irrelevant material employed by the Tribunal in arriving at its conclusion, there was sufficient material on which the finding of fact could be supported. In our opinion, this contention is not well founded. It is well established that when a court of fact acts on material, partly relevant and partly irrelevant, it is impossible to say to what extent the mind of the court was affected by the irrelevant material used by it in arriving at its finding. Such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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