2009 (10) TMI 787

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..... for the appellants and Shri. K.P. Singh, ld. SDR for the respondent. Though the impugned order has been sought to be challenged on various grounds, it is not necessary to consider all those grounds and suffice to refer to only one ground, namely, the ground which relates to total non-application of mind by the Lower Appellate Authority while disposing the appeal filed before him by the appellants. .....

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..... le dealing with the appeal filed against the Original Authority. 2. The law clearly requires an Appellate Authority to consider the points which are raised by the appellants in the appeal filed against the order passed by the Original Authority and to find out on analysis of the materials on record as to whether those points need to be answered in favour of the appellants or not. For that purpos .....

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..... inst the order passed by the lower authority. Undoubtedly, such an exercise need not be disclosed by the volume of the order. It would depend upon the quality of the order and not the quantity of the order. However, the application of mind by the Appellate Authority to the matter in issue should be apparent on the face of the order. 3. In cases where the order passed by the Appellate Authority d .....

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