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2007 (8) TMI 210

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.... page 7 of the appeal memo. We have heard the parties and considered the impugned order. 2. We take judicial notice of the fact that several orders have come before us in which there is absolutely no discussion as to why the tribunal has arrived at the conclusion it has arrived. Findings of facts have been recorded by the lower authority.  The said findings have not been disturbed by any r....