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TMI Blog2009 (12) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal, Bangalore, dated October 26, 2006 in S.T.A. Nos. 619-24/2001 raising the following substantial questions of law: 1. Whether the order passed by the Tribunal dated October 26, 2006 is in conformity with the order passed by this court in S.T.A. No. 121 of 2004 dated June 29, 2006 and W.P. Nos. 25452-57 of 1995 dated March 17, 1999? 2.. Whether the Tribunal was justified in interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal in S.T.A. Nos. 619-24 of 2001. The grounds urged therein were not only in regard to the jurisdiction exercising the revisional power by the authority and also on questioning the merits of the order passed in the revision petition. The appeal came to be allowed by the Tribunal by its order dated May 16, 2003. Against which the Revenue had come up in revision petition before this court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also required to consider the entire case of the parties afresh. We have perused the order passed by this court. In paras 7 and 9 this court without considering the merits of the matter has allowed the revision petition and remanded the matter to the Tribunal to consider all points. In para 7 it is held that they were not willing to go into the merits of the matter in the absence of actual fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to answer the questions of law in favour of the Revenue and the order passed by the Tribunal has to be set aside and the matter is required to be reconsidered by the Tribunal on merits and in accordance with law. Accordingly, the petition is allowed. Order of the Tribunal dated May 16, 2003 is hereby set aside and the matter is remanded to the Tribunal to reconsider the case on the merits and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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