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of <h1>High Court directs fresh decision by First Appellate Authority, disregarding prior observations. Appeal disposed.</h1> <h3>Commissioner Versus Carl Zeiss India Pvt. Ltd.</h3> Commissioner Versus Carl Zeiss India Pvt. Ltd. - 2015 (321) E.L.T. A162 (Kar.) The High Court of Karnataka directed the First Appellate Authority to decide the matter afresh in accordance with law, based on the order passed by the Customs, Excise and Service Tax Appellate Tribunal, without being influenced by previous observations. The appeal is disposed of, and all contentions of the parties are kept open. The First Appellate Authority is instructed to issue a fresh notice for the hearing.
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