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Issues: Whether the impugned non-reasoned appellate order warranted setting aside and remand for fresh decision in accordance with law.
Analysis: The order under challenge had accepted the respondent's appeal without analysing the issues or contentions required for adjudication. A mere conclusion was held insufficient in the absence of logical articulation of reasons. As the Appellate Tribunal functions as the final fact-finding body, it was expected to examine both facts and the legal position before recording the final outcome.
Conclusion: The impugned order was set aside and the matter was remitted to the Appellate Tribunal for decision afresh in accordance with law.