Failure to consider the full record justified setting aside the Tribunal's order and remanding the appeal for fresh disposal.

The Tribunal's order was set aside because it disposed of the appeal without examining the full record and the relevant materials placed before it. The High Court held that where material evidence has not been considered, interference is justified and the appeal should be restored for fresh disposal after hearing both sides and considering all materials. The merits were left open, and the matter was remanded to the Tribunal for reconsideration in accordance with law.

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Issues: Whether the Tribunal's order was liable to be set aside and the appeal remanded for fresh consideration on the ground that the materials on record were not examined.

Analysis: The Tribunal had disposed of the appeal without considering the entire record and the relevant materials placed before it. In such a situation, the appellate court found it appropriate to interfere, set aside the Tribunal's order, and restore the appeal to the Tribunal for fresh decision after hearing both sides and considering all materials, while keeping the merits open.

Conclusion: The impugned order was set aside and the matter was remanded to the Tribunal for fresh disposal.

Final Conclusion: The proceeding was not finally concluded on merits and was returned to the Tribunal for reconsideration in accordance with law.

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