Merely because the adjudicating authority has given an elaborate ...
Appellate Authority Must Provide Independent Findings in Appeals to Uphold Appeal Process Integrity.
February 23, 2014
Case Laws Service Tax AT
Merely because the adjudicating authority has given an elaborate finding, it does not mean that the appellate authority need not discuss the matter and give a finding. Such an approach makes a mockery of the appeal proceedings - AT
View Source