https://www.taxtmi.com/caselaws?id=189779 A second appellate forum acting as the final fact-finding authority must call for and examine the lower court records before disposing of the appeal. Proceeding on the footing that such records were unavailable, and remanding the matter without perusing them, was held improper and vulnerable. The proper course was to secure the records and decide the appeal on merits after hearing both sides. The remand was therefore set aside and the Tribunal was directed to hear the appeal afresh with the relevant records before it. en-us Wed, 18 Nov 2015 00:00:00 +0530 Thu, 19 Jan 2017 20:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189779 A second appellate forum acting as the final fact-finding authority must call for and examine the lower court records before disposing of the appeal. Proceeding on the footing that such records were unavailable, and remanding the matter without perusing them, was held improper and vulnerable. The proper course was to secure the records and decide the appeal on merits after hearing both sides. The remand was therefore set aside and the Tribunal was directed to hear the appeal afresh with the relevant records before it. Case-Laws VAT and Sales Tax Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189779