6.1. The Division Bench in the said decision has observed that
the Apppellate Tribunal is the final fact finding body in the hierarchy of
appellate jurisdiction under the Act. Its order is supposed to reflect not
only the facts and contentions of the rival parties before it, but the
issues which arise for its consideration and the reasons for deciding the
issues one way or the other. While criticizing such orders, in para 8 & 9,
the Division Bench has observed and held as under: