Provisional assessment and evidentiary review required fresh consideration where the appellate order ignored relevant departmental records.

An appellate order cannot be sustained where it rejects the Department's plea of provisional assessment without considering the classification list and other departmental records relied upon by the Department. The recorded finding was made without discussion of the relevant evidence, so the matter required reconsideration on the basis of the record and after hearing both sides. The impugned order was therefore set aside and the case was remanded to the appellate authority for fresh consideration and disposal in accordance with law.

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Issues: Whether the assessment was provisional and whether the appellate order could be sustained without consideration of the evidence on record, warranting remand for a fresh speaking order.

Analysis: The appellate authority had rejected the Department's plea of provisional assessment without dealing with the classification list and other departmental records relied upon by the Department. As the finding was recorded without discussion of the relevant evidence, the matter required reconsideration on the basis of the record and after hearing both sides.

Outcome: The impugned order was set aside and the matter was remanded to the appellate authority for fresh consideration and disposal in accordance with law.

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