https://www.taxtmi.com/caselaws?id=243804 An appellate order must disclose the essential facts of the dispute and the reasoning applied, particularly where the Tribunal acts as the fact-finding authority. An order that merely cites precedent without recording the factual controversy or explaining how the lower authorities dealt with the matter cannot withstand appellate scrutiny. The High Court therefore set aside the impugned Tribunal order and remanded the appeals for fresh adjudication on merits after proper factual narration and consideration of the applicable law. en-us Wed, 05 Dec 2012 00:00:00 +0530 Mon, 28 Apr 2014 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243804 An appellate order must disclose the essential facts of the dispute and the reasoning applied, particularly where the Tribunal acts as the fact-finding authority. An order that merely cites precedent without recording the factual controversy or explaining how the lower authorities dealt with the matter cannot withstand appellate scrutiny. The High Court therefore set aside the impugned Tribunal order and remanded the appeals for fresh adjudication on merits after proper factual narration and consideration of the applicable law. Case-Laws Service Tax Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243804