https://www.taxtmi.com/caselaws?id=47015 A final fact-finding appellate authority must deal with all material issues raised on the record and return reasoned findings. Where the Tribunal did not record clear conclusions on the alleged reversal of Modvat credit, fulfilment of export obligation, and redemption of the licence arrangement, its order could not stand because those matters went to the alleged breach of exemption conditions. The impugned order was set aside and the matter remitted for fresh decision on merits. en-us Tue, 24 Feb 2004 00:00:00 +0530 Mon, 26 Jul 2010 13:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47015 A final fact-finding appellate authority must deal with all material issues raised on the record and return reasoned findings. Where the Tribunal did not record clear conclusions on the alleged reversal of Modvat credit, fulfilment of export obligation, and redemption of the licence arrangement, its order could not stand because those matters went to the alleged breach of exemption conditions. The impugned order was set aside and the matter remitted for fresh decision on merits. Case-Laws Customs Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47015