https://www.taxtmi.com/caselaws?id=258362 The Tribunal's dismissal of the Department's appeal was unsustainable because it rested on a factual statement attributed to assessee's counsel without supporting material on record. An appellate body must decide on the basis of the proceedings and evidence before it, not on an unverified assumption introduced at hearing. As the Tribunal relied on a new and undecided fact rather than the existing record, its order could not stand. The Madras High Court set aside the Tribunal's order and remanded the matter for fresh consideration on the merits. en-us Thu, 12 Mar 2015 00:00:00 +0530 Fri, 21 Aug 2015 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258362 The Tribunal's dismissal of the Department's appeal was unsustainable because it rested on a factual statement attributed to assessee's counsel without supporting material on record. An appellate body must decide on the basis of the proceedings and evidence before it, not on an unverified assumption introduced at hearing. As the Tribunal relied on a new and undecided fact rather than the existing record, its order could not stand. The Madras High Court set aside the Tribunal's order and remanded the matter for fresh consideration on the merits. Case-Laws Central Excise Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258362