Final fact-finding orders must address all material contentions, or they may be set aside and remitted for reconsideration.

A final fact-finding order must address all material contentions and issues raised by the parties; otherwise it may fail appellate scrutiny. Here, the Tribunal did not consider the appellant's entire factual matrix or deal with all the contentions raised, so the appellate court could not properly answer the questions arising from the impugned order. The matter was therefore set aside and remitted for fresh consideration, with opportunity to both sides.

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Issues: Whether the Tribunal's order was vitiated for not considering all contentions and issues raised, warranting remand for fresh consideration.

Analysis: The findings recorded by the Tribunal did not address all the contentions and issues raised by the appellant. As the final fact-finding authority, the Tribunal was required to consider and analyse the entire factual matrix. In the absence of such consideration, the appellate court found it difficult to answer the questions raised on the basis of the impugned order and held that the matter required reconsideration.

Conclusion: The appeal was allowed, the Tribunal's order was set aside, and the matter was remitted to the Tribunal for fresh consideration with opportunity to both parties.

Ratio Decidendi: A final fact-finding order that does not deal with all material contentions and issues cannot sustain appellate scrutiny and may be set aside for fresh consideration.

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