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2001 (4) TMI 12

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....the appellant's learned counsel for some time, we had issued notice to learned standing counsel who represents the Department. On that occasion on March 29, 2001, we had passed a speaking order which is reproduced below: "We have heard the appellant's learned counsel. He has, inter alia, raised a serious grievance with regard to the manner in which the Tribunal has disposed of these cases. Inso....

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....r directions to take notice for the Department. A copy of the proceedings to be handed over to him. Since we have heard the appeals for some time, we direct the office to re-list the same again on Monday, i.e., on April 2, 2001, because in our view, these group of appeals require to be disposed of with certain directions. To be relisted for this purpose on April 2, 2001." Today, learned stan....

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....ecord the findings thereon. It is not permissible to merely brush aside important legal issues or to disregard them as it will become impossible for the next higher authority to be able to decipher as to what is the ground on which the Tribunal rejected a particular contention. We have further brought it to the notice of learned counsel that such a wrong practice is being followed by the Tribunal ....