“(1) In determining for the purposes of this Part whether the dismissal of an employee is fair or unfair, it is for the employer to show - (a) the reason (or, if more than one, the principal reason) for dismissal, and (b) that it is either a reason falling within subsection (2) or some other substantial reason of a kind such as to justify the dismissal of an employee holding the position which the employee held. (2) A reason falls within this section if it - (a) … (b) relates to the conduct of the employee, … (4) Where the employer has fulfilled the requirements of subsection (1), the determination of the question whether the dismissal is fair or unfair (having regard to the reason shown by the employer) - (a) depends on whether in the circumstances (including the size and administrative resources of the employer’s undertaking) the employer acted reasonably or unreasonably in treating it as a sufficient reason for dismissing the employee, and (b) shall be determined in accordance with equity and the substantial merits of the case.” 18. It was a case in which, it is common ground, the principles laid down in BHS v Burchell applied. It was thus for the Respondent to demonstrate the reason for dismissal and that it was a reason capable of being fair for section 98 ERA purposes. 19. Here, as the ET found (paragraph 7.3), the reason was conduct. Dr Ahmad contends that is simply a repetition of the Respondent’s stated case and that the ET in fact can be taken to have rejected the Respondent’s discharge of the initial burden upon it in terms of establishing its genuine belief in the Claimant’s gross misconduct. He says that is the correct inference to be drawn from the statement that the Respondent had failed in respect of “the level of its belief in the misconduct alleged against the claimant” (paragraph 7.5.1). I had not read the decision in that way and, notwithstanding Dr Ahmad’s best efforts, I am not persuaded it is correct. It would make it very hard to understand the ET’s express statement at paragraph 7.5: “The respondent having shown the reason for dismissal …”. 20. Even if I am wrong, and Dr Ahmad has identified the correct reading of the Judgment, then the reasons given would be inadequate to explain why the Respondent’s case was rejected. In this respect, I do not find it helpful to distinguish, as Dr Ahmad does, between “conduct” and “gross misconduct”