Appellate authority's order on vehicle payload transaction lacks independent findings; case remanded for reconsideration of appellants' contentions.

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....Genuineness of the transaction going by the pay load of the vehicles, which was used for transporting the goods - It is found that the order passed by the appellate authority to be a non-speaking order in the sense that there is no independent finding rendered by the appellate authority qua the allegation against the appellants. Therefore, it is a fit case where the matter should be remanded back to the appellate authority to specifically consider the contentions, which was advanced by the appellants - HC....