https://www.taxtmi.com/caselaws?id=30061 Under an appeal on a substantial question of law, the Tribunal was required to examine the factual and legal grounds raised and give a reasoned finding. A summary dismissal without addressing the issues, merely because the Commissioner (Appeals) had already granted substantial relief, did not meet that standard. The High Court held that the Tribunal could not reject the appeal without reasons on the basis that no further reduction or setting aside of penalty was called for. The Tribunal's order was set aside and the matter restored for fresh hearing and disposal in accordance with law. en-us Fri, 31 Mar 2006 00:00:00 +0530 Sat, 17 Jan 2009 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30061 Under an appeal on a substantial question of law, the Tribunal was required to examine the factual and legal grounds raised and give a reasoned finding. A summary dismissal without addressing the issues, merely because the Commissioner (Appeals) had already granted substantial relief, did not meet that standard. The High Court held that the Tribunal could not reject the appeal without reasons on the basis that no further reduction or setting aside of penalty was called for. The Tribunal's order was set aside and the matter restored for fresh hearing and disposal in accordance with law. Case-Laws Central Excise Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30061