ASHWANI KUMAR MISHRA,J. - (1.) The assessee had specifically taken a case before the authorities that vehicle in which 700 pieces of tin/jar of mustard oil was being transported, had overturned. A First Information Report was lodged. An insurance claim was also allowed. The assessee furnished materials in support of such claim. Its claim has been disbelieved holding that factum of accident seems doubtful. Perusal of the Tribunal's order would go to show that it has merely noticed the observations and findings returned by the appellate Authority, and there is no independent consideration of facts at the level of the Tribunal. The tribunal being the highest authority on facts was required to deal with the specific materials placed by the assessee, and return an independent finding in that regard. Since no such finding has been returned, the order of the Tribunal cannot be sustained.
(2.) Revision, accordingly, succeeds and is allowed. The revisional Authority shall deal with the case of the assessee, afresh, in light of the observations made above. The required consideration would be made, at the earliest, preferably within a period of four months from the date of filing of certified copy.;