JUDGEMENT : S.N. Variava, J. We find that in the impugned Judgment the Tribunal has merely set out arguments on behalf of the Respondent (herein) and then after making a reference to a Judgment of this Court in Indian Oxygen Ltd. v. Collector of C.E., reported in 1988 (36) E.L.T. 723 (S.C.), allowed the Appeal with consequential relief. 2. In our view, the manner of disposal of the Appeal is unsatisfactory. The Tribunal must decide the Appeal after hearing the arguments of each party, on their own merits, and give its reasons for accepting or rejecting the submissions. The Tribunal must also consider all contentions of the parties and deal with each contention. 3. We, therefore, set aside the impugned Order and remit the matter back to the Tribunal for decision on merits. 4. The Appeal stands disposed of accordingly. There will be no order as to costs.