JUDGMENT Bharati Sapru, J. -- Heard Sri S.D. Singh, learned Senior Counsel assisted by Sri A.K. Pandey, learned Counsel for the revisionist and Sri B.K.Pandey, learned Standing Counsel for the respondents-State. 2. This revision has been filed by the revisionist against an order passed by the Tribunal dated 19th September, 2015 for the assessment year 2004-05 (U.P.). The assessing authority has recorded in its order that the item being manufactured by the assesseee is Nylon and Fishnet. The question, which arises is whether the benefit of Notification dated 06.04.1999 is applicable to the assessee or not. 3. The Tribunal is the last fact finding authority, it can very easily determine this question itself both on facts and law. The remand is not justified. The Tribunal is directed to decide the issue within a period of three months from the date a certified copy of this order is being placed before it. Certified copy of this order may be placed before the Tribunal within the next ten days. It is open to the assessee to take all objections that it may have on legal and factual issues. 4. For a period of three months or till the matter is decided, whichever is earlier, no coercive action may be taken against the assessee. 5. The revision is disposed of as above. No costs.