TMI Blog2020 (2) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... llant/assessee - HELD THAT:- The two main grounds urged by the appellants were not even adverted to, much less, considered by the Tribunal, it is only appropriate that the impugned judgment and orders made by the Tribunal are set aside and the appellant's appeals are restored before the Tribunal for fresh disposal on their own merits and in accordance with law. On this occasion, however, the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AK DAMA SESHADRI NAIDU, JJ. Mr. C. A. Ferreira, Advocate with Adv. Rajiva Srivastava for the Appellants in all the appeals. Ms. Priyanka Kamat, Standing Counsel for the Respondent in all the appeals. Oral Judgment (Per M.S. Sonak, J): Heard Mr. C. A. Ferreira, who appears along with Advocate Mr. Rajiva Srivastava for the appellants in all these appeals and Ms. P. Kamat, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uties on the allegation that there was breach of Policy Sion Norms by the appellant/assessee? 4. On perusal of the impugned judgment and order made by the Tribunal, we find that the two main grounds which were raised and urged by the appellants have not even been adverted to, much less, considered and disposed off. 5. The first ground raised by the appellants in the appeals before the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants had filed rectification applications, in which, they had placed reliance on the Ministry's decisions dated 23/9/2008 and 26/11/2008, which had provided for enhancement of the wastage percentage limits from 9% to 15%. In disposing of the application for rectification, the Tribunal, by its order dated 7/6/2018 has merely held that since the Ministry's decisions were not specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t examined the merits of the rival contentions and, therefore, the Tribunal to examine such rival contentions on their own merits and in accordance with law in pursuance with this remand. 10. The substantial questions of law are disposed of in the aforesaid terms, without we answering the same ourselves. These appeals are accordingly, disposed off. 11. The parties to appear before the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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