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2008 (7) TMI 402

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..... oper - In our opinion, it was for the Tribunal to point out, after considering the judgment of the Tribunal on which the Appellant was relying, how those judgments were not relied and how, according to the Tribunal, the matter is covered by the judgment of the Supreme Court - the appeal is remanded back to the Tribunal for de novo consideration and decision in accordance with the law - appeal allo .....

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..... ade to the judgments of the Tribunal which were relied upon by the Appellant. The Appellant, therefore, filed an application for rectification pointing out that he had relied upon the two judgments of the Tribunal in his submissions. The Tribunal, however, disposed of his Appeal without considering those judgments. His application was disposed of by an order dated 3-1-2007. Again, without referrin .....

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..... In our opinion, it was for the Tribunal to point out, after considering the judgment of the Tribunal on which the Appellant was relying, how those judgments were not relied and how, according to the Tribunal, the matter is covered by the judgment of the Supreme Court. 3. Taking over all view of the matter, in our opinion, the following order would meet the ends of justice. The order dated 9-8-2 .....

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