Appeal not surviving after remand, with all related contentions left open for de novo Tribunal consideration.

The appeal did not survive for independent adjudication because the Tribunal's earlier order had already been wholly set aside and the matter remitted for fresh consideration. In that situation, the High Court held that the dispute could not be finally decided on the limited issue urged in the appeal, as the assessee was free to raise all related contentions, including the confiscation claim, before the Tribunal in de novo proceedings. The appeal was therefore allowed by way of remand, leaving the merits open for reconsideration in accordance with law.

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Issues: Whether the appeal survived for independent adjudication after the Tribunal's order had already been set aside and the matter remitted for fresh consideration.

Analysis: The prior appellate order had been wholly set aside and the dispute was directed to be reconsidered afresh in accordance with law. In that situation, the controversy raised in the present appeal could no longer be decided finally by the High Court on the limited issue urged, because the assessee was left free to agitate all related contentions before the Tribunal in de novo proceedings, including the claim concerning confiscation.

Conclusion: The appeal did not survive for adjudication on merits and was allowed by way of remand.

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