Gujarat High Court Civil Manual (subordinate court practice), 1960
In second appeal it is often argued that the decision of the Court of first appeal as to the evidence cannot be accepted because the judgment does not discuss the evidence or does not state the findings clearly. These are shortcomings which a Court of first appeal should be scrupulous to avoid. The evidence which has been considered should be referred to briefly in the judgment, and, where necessary, discussed, especially where the opinion of the Court of first instance is not accepted. The findings of fact should be stated fully, clearly and without ambiguity; not as expressions of opinion but as definite conclusions based on the evidence. If that be done, a Court of second appeal will not be placed in any difficulty in understanding precisely what are the facts found by the Court of first appeal and remands for fresh findings will be very rare.