https://www.taxtmi.com/caselaws?id=42058 A revisional authority must address the material factual contentions placed before it, including whether a proposed manufacturing unit qualifies as an industrial plant for project import benefit. If the revisional order is non-speaking and omits consideration of those issues, the High Court may quash it in writ jurisdiction and remit the matter for fresh decision. The Court should not itself undertake a merits determination or act as a substitute appellate forum when the authority has failed to examine the relevant facts. The operative result is limited interference to remove the defective order and send the matter back for reconsideration on merits. en-us Wed, 23 Sep 1987 00:00:00 +0530 Tue, 08 Jun 2010 18:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42058 A revisional authority must address the material factual contentions placed before it, including whether a proposed manufacturing unit qualifies as an industrial plant for project import benefit. If the revisional order is non-speaking and omits consideration of those issues, the High Court may quash it in writ jurisdiction and remit the matter for fresh decision. The Court should not itself undertake a merits determination or act as a substitute appellate forum when the authority has failed to examine the relevant facts. The operative result is limited interference to remove the defective order and send the matter back for reconsideration on merits. Case-Laws Customs Wed, 23 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42058