2002 (6) TMI 15

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....aised in this appeal is, "Whether the Tribunal's order is vitiated on account of utter non-application of mind?" Learned senior counsel presses this appeal on the sole ground of non-application of mind on the part of the Tribunal. He points out that in the first seven or eight paragraphs, the Tribunal has merely quoted the contentions and counter contentions by the assessee and the Department, r....