TMI Blog2001 (4) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... judgments are either not applicable or distinguishable, it is a well-defined procedure that applies to all judicial forums that it is essential to record which the judgments in question are or a brief summary of the contentions raised and to record the findings thereon - It is not permissible to merely brush aside important legal issues or to disregard them as it will become impossible for the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and this is done on the basis of reported judgments, that it is not permissible for any forum to summarily disregard everything that has been argued. Learned counsel's submission is that this creates a serious handicap for both the parties, namely, the assessee and the department, insofar as whoever is aggrieved, will be faced with a difficulty when the case goes to the higher forum, if there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers on the merits, but we have declined to go into that aspect for only one reason, namely, that we have pointed out to learned counsel that we do not approve of the quality of order that has been passed by the Tribunal and the cavalier manner in which the Tribunal has glossed over important issues such as matters concerning the nine Supreme Court judgments that were cited, in a one sentence state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut saying a single word with regard to the merits of the case, we set aside the impugned orders and remand the proceedings to the Tribunal with a direction that fresh notice be issued to the appellants, that they be heard and that orders on the merits as required by law be passed. The appeals, accordingly, succeed to this extent and stand disposed of. No order as to costs. The learned GA who r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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