Remand for fresh adjudication after earlier precedent was applied to the same controversy.

The controversy was treated as governed by an earlier HC decision, and the same reasoning was applied to the present appeal. The Court directed remand to the Tribunal for fresh adjudication in light of the observations and directions contained in that earlier judgment, and the appeal was allowed on that basis.

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Issues: Whether the appeal was liable to be allowed and the matter remanded for fresh decision on the basis that the controversy stood covered by an earlier judgment of the Court.

Analysis: The Court treated the controversy as governed by its earlier decision and applied the same reasons to the present appeal. It directed that the matter be sent back to the Tribunal for reconsideration afresh in the light of the observations and directions contained in that judgment.

Conclusion: The appeal was allowed and the matter was remanded to the Tribunal for fresh adjudication.

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