2019 (7) TMI 1879

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..... 5-3-1968, which, however, are no longer in force - HELD THAT:- The Appellate Tribunal, however, has not examined that aspect at all. Resultantly, we are inclined to set aside the impugned judgment and relegate the parties before the Appellate Tribunal for reconsideration of the appeals afresh on its own merits. - Matter restored back. - Civil Appeal Diary No. 13296 of 2019 - - - Dated:- 1-7-20 .....

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..... -2006 that fact has been noticed by the Commissioner. 6. The Appellate Tribunal, however, has not examined that aspect at all. Resultantly, we are inclined to set aside the impugned judgment and relegate the parties before the Appellate Tribunal for reconsideration of the appeals afresh on its own merits. 7. All contentions available to the parties in appeal(s) be decided afresh on its own m .....

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