Remand to fact-finding committee set aside where Tribunal had to decide appeal on existing record

The Tribunal should decide an appeal on the existing record when it is the last fact-finding authority and the material already contains enough evidence for adjudication. Where survey findings are conflicting but no clear finding exists on actual use of machinery, a further remand for fresh inquiry is not practical after a long lapse of time. The remand to the Divisional Level Committee was therefore unsustainable and was set aside, and the Tribunal was directed to decide the matter in accordance with law.

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Issues: Whether the Tribunal was justified in remanding the matter to the Divisional Level Committee instead of deciding the appeal on merits on the basis of the material already on record.

Analysis: The record showed conflicting survey findings regarding the use of the machinery, but no clear finding had been recorded on whether the machines had actually been put to use. Since more than eight years had elapsed, a fresh factual inquiry at the level of the Divisional Level Committee was no longer practical. The Tribunal was the last fact-finding authority and, on the material available, was expected to decide the appeal itself rather than send the matter back for reconsideration.

Conclusion: The remand order was not sustainable and was set aside. The matter was directed to be decided by the Tribunal in accordance with law.

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