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Issues: Whether the High Court's interference with the Tribunal's finding on the alleged fraud was sustainable in the absence of proper reasoning, and whether the matter required remand for framing and answering a proper question of law.
Analysis: The High Court had interfered with the Tribunal's findings on the alleged question of fraud, but its order did not contain any independent reasoning on the facts of the case apart from referring to decisions of the Court. In such circumstances, the matter required reconsideration by the High Court with a proper framing of the question of law, if any, and its answer in accordance with law.
Conclusion: The impugned order was set aside and the case was remitted to the High Court for fresh consideration; the civil appeal was allowed.