TMI Blog2015 (1) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has not decided the matter on merit and as a matter of course the appellant was imposed with the liability on the basis of an alleged admission. We think that this is not the way to adjudicate the matter. At the time of final hearing, the learned Tribunal is obliged to consider the contention raised by the appellant either to reject or accept the same. This must be done with proper applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. At the time of final hearing, the learned Tribunal is obliged to consider the contention raised by the appellant either to reject or accept the same. This must be done with proper application of mind and reasons. This course of action has not been followed. 3. Therefore, we set aside the impugned, order. We direct the Tribunal to decide the matter on merit with reasons and after considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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