https://www.taxtmi.com/caselaws?id=159750 A Tribunal should ordinarily decide an appeal on the existing record when the necessary material is already available, and it cannot remand a matter without explaining why the appellate order under challenge is erroneous. Here, the remand of the enhancement petition to the revisional authority for de novo examination was held unsustainable because the record was sufficient for adjudication and the Tribunal's reasons were only supplemental observations. The challenge on limitation was not pressed and remained undisturbed. The remand order was set aside, and the matter was directed to be reconsidered by the Tribunal on merits according to law. en-us Wed, 04 Mar 1998 00:00:00 +0530 Sat, 30 Nov 2013 16:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159750 A Tribunal should ordinarily decide an appeal on the existing record when the necessary material is already available, and it cannot remand a matter without explaining why the appellate order under challenge is erroneous. Here, the remand of the enhancement petition to the revisional authority for de novo examination was held unsustainable because the record was sufficient for adjudication and the Tribunal's reasons were only supplemental observations. The challenge on limitation was not pressed and remained undisturbed. The remand order was set aside, and the matter was directed to be reconsidered by the Tribunal on merits according to law. Case-Laws VAT and Sales Tax Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159750