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TMI Blog2008 (12) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner was at large before the Tribunal. Therefore the order must indicate the reasons which weighed with the Tribunal to set aside the order of the Appellate Commissioner. Except reproducing the views of the assessing authority, there is nothing in the order suggesting independent consideration of the matter by the Tribunal. Since we are remitting the matter to the Tribunal for fresh consideration, we refrain from expressing anything on merits. In the result, the impugned order of the Tribunal is set aside and the matter is remitted to the Tribunal. It is open to the parties to produce materials in support of their contention before the Tribunal and the Tribunal has to give a factual finding with respect to the issues involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority and not before the assessing officer? (4) The Tribunal ought to have followed the principle laid down by this honourable Court in the judgment Appollo Saline Pharmaceuticals (P) Ltd. v. Commercial Tax officer (FAC) reported in [2002] 125 STC 505. (5) Whether the Tribunal was right in restoring the penalty levied under section 12(3)(b) of the Act without having any consideration of the Explanation to section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959? Since the assessment was made under section 12(1) and not under section 12(2), penalty under section 12(3)(b) is not possible. The appellant is an assessee and manufacturer of ayurvedic herbal medicines and natural products approved by the Director of ayurved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly reproduced the reasoning given by the assessing authority and set aside the order of the Appellate Assistant Commissioner and restored the order of the assessing authority. It is the said order which is impugned in the present tax case at the instance of the assessee. The learned counsel for the assessee contended that there was no factual finding recorded by the Tribunal while setting aside the order of the Appellate Assistant Commissioner and in fact the Tribunal only re-produced the order of the assessing authority and no attempt was made by the Tribunal to consider the points advanced by the assessee. We have gone through the order of the Tribunal. There was no attempt made by the Tribunal to assess the merits or otherwise of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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