TMI Blog2018 (5) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... order - Held that: - Tribunal after considering all aspects of the case and after hearing both sides and going through the records/evidences, arrived at the conclusion that the appeal filed by Liladhar T. Khusiliani was devoid of merit. The contention of the appellant now that if all the evidences are considered again including the reasoning and arguments made in the written submissions, the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion recorded at para 9 of the order. 4. The learned AR for the Revenue, on the other hand, submits that after hearing both sides and considering the evidences on record, this Tribunal has recorded its conclusion on the basis of evidence on record. Learned AR further submits that reconsideration of all the evidences again now and substituting the finding would result into review of the order, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in considering the said request of the applicant, this Tribunal has to revisit all the evidences and come to a conclusion accordingly. It is his contention that reassessment of the evidences would result in review of the order, which is not vested with the Tribunal. We find this argument, rests on the principle laid down by the Hon'ble Supreme Court's decision in the case of RDC Concr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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