2012 (8) TMI 652

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....Respondent. [Order per : D.N. Panda, Member (J)]. -  No one is present for the respondent. 2. Revenue being aggrieved by the Order dated 6-8-2007 passed by the learned First Appellate Authority, has challenged the decision of that Authority on the ground that expenses indispensable to provide a clearing and forwarding service shall be added to the value of service for taxation. ....

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....delivered if material facts are brought to record and examined and law is applied to take a decision. Statute categorically says that Appellate Authority shall state the points for decision, reasons of decision and decision. Unless such a procedure is followed, the order shall not be maintainable. 4. We are reminded of the guidelines given by the Hon'ble Supreme Court in the case of Joint ....