2011 (1) TMI 385

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..... l by the Revenue are not relevant - The order passed by the Tribunal cannot be sustained and the matter should be remanded back for fresh decision after considering the grounds urged by the Revenue in support of the appeal - Not gone into the merit - No reason was assigned while disposing of the appeal Set aside the order and remand the matter back to the Tribunal. - 16 of 2004 - - - Dated:- 20- .....

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..... the order impugned, we find that the learned Tribunal below has virtually assigned no reason while disposing of the appeal. The reason assigned in support of dismissal of the appeal is quoted below : . .. .. 4. We have heard Shri T.K. Kar, SDR for the Revenue and Shri S.K. Bagaria, Sr. Advocate and Shri Partha Banerjee, Respondent. We find .....

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