The basic grievance of the appellant is that the impugned order of the Tribunal has been passed in breach of principles of natural justice. This for two reasons, one the decisions relied upon by the Tribunal of its own (not cited at the bar) in the impugned order were not brought to the notice of the appellant at any time, before the passing of the impugned order. This resulted in order adverse to the appellant without the appellant having an opportunity to address the Tribunal on the inapplicability of the decisions to the facts of this case. Thus, in effect an order without hearing. The second reason is that the Tribunal did not deal with the decisions relied upon by the appellant in support of its case. This even though the impugned order records the decisions of its co-ordinate Benches relied upon by the appellant. This not dealing with the same by pointing out how the decisions would not apply to the facts of the case, leads to the orderprima faciebeing bad as an order without reasons.