Tribunal must independently examine Revenue appeals; common dismissal on earlier precedent was set aside and remanded for fresh hearing.

The Tribunal could not dispose of the Revenue's appeals merely by following earlier Tribunal decisions without independently examining the grounds raised, especially where the earlier view in ICDS Ltd. had already been set aside by the High Court. That approach was unsustainable in law because the merits required fresh consideration on the record and arguments of both sides. The Tribunal's common order was therefore set aside, and the matters were remanded for reconsideration afresh in accordance with law after granting both parties an opportunity of hearing.

---

---

Issues: Whether the Tribunal's common order dismissing the Revenue's appeals without examining the merits was sustainable in law.

Analysis: The Tribunal disposed of the Revenue's appeals by relying on earlier Tribunal decisions without independently considering the grounds raised. The Division Bench noted that the earlier view in ICDS Ltd. had already been set aside by the High Court. In these circumstances, the Tribunal's order could not stand and required fresh consideration on merits.

Conclusion: The order of the Tribunal was set aside and the matter was remanded to the Tribunal for reconsideration afresh in accordance with law, with both parties given opportunity of hearing.

---