2008 (7) TMI 406

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sides. 2. Perusal of the order passed by the Tribunal shows that what the Tribunal has done is that it merely quoted one para from the order of the Commissioner, which was impugned before the Tribunal. The Tribunal has neither referred to the submissions made before it on behalf of the Revenue and the other side, nor even considered those submissions. In our opinion, this is most unhappy situat....