https://www.taxtmi.com/caselaws?id=207518 An appellate authority exercising coextensive and co-terminus powers should examine the record, call for further details if needed, and decide the controversy on merits rather than remand the matter merely for statistical disposal. Where the revenue challenges relief granted by the adjudicating authority, a speaking and reasoned order is required after hearing the parties and considering the available material. The remand was therefore treated as unnecessary, and the dispute was sent back for fresh adjudication by the appellate authority. en-us Wed, 14 Sep 2011 00:00:00 +0530 Tue, 31 Dec 2013 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207518 An appellate authority exercising coextensive and co-terminus powers should examine the record, call for further details if needed, and decide the controversy on merits rather than remand the matter merely for statistical disposal. Where the revenue challenges relief granted by the adjudicating authority, a speaking and reasoned order is required after hearing the parties and considering the available material. The remand was therefore treated as unnecessary, and the dispute was sent back for fresh adjudication by the appellate authority. Case-Laws Service Tax Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207518