2010 (2) TMI 1333

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....d being satisfied with the grounds made out we admit it. 2. Mr. Sidhartha Chatterjee, learned counsel appears on behalf of the department waives service of notice of appeal and by consent of the parties this appeal itself is heard out finally today. 3. This appeal is directed against the order of the Appellate Tribunal for Foreign Exchange dated 11th June, 2007 whereby and whereunder the app....

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....hould be made to understand as to why the submission and contention have been rejected and accepted by the Court, and the learned Tribunal. We feel this exercise is not ritual formality but is one of the facets of principles of natural justice. 4. Unfortunately the learned Tribunal, we regret to say, did not undertake the task. We appropriately quote the relevant portion of the judgment as foll....

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....egal sense for scrutiny of this Court. Let the judgment be delivered afresh with reasons applying principles of law marshalling facts and circumstances. Once it is done then and only then this Court will be able to scrutinise the same. It is true that matter is very old one. Unfortunately when we do not find any judgment in true sense, we cannot usurp the task of the Tribunal. Hence the judgment i....