Reasoned adjudication requires independent findings; a Tribunal order reproducing submissions without merits analysis was set aside and remitted.

A Tribunal must hear both sides, consider the rival contentions, and give independent reasons for accepting or rejecting them. An appellate disposal that merely reproduces one party's submissions and grants relief without a merits-based adjudication does not satisfy this standard. The impugned order was therefore set aside and the matter remitted to the Tribunal for decision on merits.

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Issues: Whether the Tribunal's order, which reproduced one party's submissions and disposed of the appeal without independently deciding the contentions or giving reasons, could be sustained.

Analysis: The Tribunal was required to hear both sides, consider all contentions, and record reasons for accepting or rejecting them. An appellate disposal that merely sets out arguments and then grants relief without an independent merits-based adjudication is unsatisfactory.

Conclusion: The impugned order was set aside and the matter was remitted to the Tribunal for decision on merits.

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