Consideration of contract on record required fresh Tribunal review after the original order ignored key evidence.

The Tribunal's order was set aside because it proceeded on the mistaken premise that the contract was not on record, even though the contract had been placed before it. As the omission to consider that document went to the basis of the decision, the matter required fresh examination on the existing materials. The Tribunal was directed to reconsider the appeal with reference to the contract and all other available grounds.

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Issues: Whether the Tribunal's order should be set aside and the matter remitted for reconsideration after taking into account the contract placed on record.

Analysis: The contract was available before the Tribunal, but it was not considered while deciding the appeal. The impugned order proceeded on the mistaken premise that the contract was not on record. Since the omission went to the basis of the decision, the matter required fresh examination on the existing materials.

Conclusion: The order was set aside and the matter was remitted to the Tribunal for reconsideration in accordance with the contract and all other available grounds.

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