Remand for fresh adjudication where work orders and prior rulings were not properly considered.

The Tribunal found that the Commissioner (Appeals) had proceeded on the assumption that the work orders were not on record, while the appellants maintained that they had already been produced. It also noted that an earlier remand direction required the dispute to be decided afresh in light of the rulings and materials before the adjudicating authority, but the relevant judgments were not addressed. On that basis, the impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for fresh consideration.

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Issues: Whether the impugned order deserved to be set aside and the matter remanded for fresh adjudication.

Analysis: The Tribunal noted that the Commissioner (Appeals) proceeded on the basis that the work orders were not on record, while the appellants asserted that they had already been produced. It was also noticed that the earlier remand direction required the adjudicating authority to decide the dispute afresh in the light of the rulings and materials placed before it, but the relevant judgments had not been addressed.

Conclusion: The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for fresh consideration.

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