Remand under Order 41 Rule 23 applies when an appeal is decided on a preliminary point and surviving grounds remain unheard.

Where an appellate forum disposes of an appeal only on a preliminary point and leaves the remaining substantive grounds undecided, remand is appropriate under Order 41 Rule 23 of the Code of Civil Procedure, 1908. The Tribunal had relied solely on an earlier High Court judgment and did not examine the other grounds raised by the appellants. As that basis was later reversed by the Supreme Court, the foundation for the disposal no longer survived. The matter was therefore required to be sent back for fresh adjudication of all remaining issues.

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Issues: Whether the Tribunal's order, having disposed of the appeal only on a preliminary point and without adjudicating the remaining grounds, ought to be set aside and the matter remanded for fresh consideration under Order 41 Rule 23 of the Code of Civil Procedure, 1908.

Analysis: The appeal before the Tribunal was decided exclusively on the basis of an earlier High Court judgment, and the Tribunal did not examine the other grounds raised by the appellants. Since that decision was later reversed by the Supreme Court, the foundation of the Tribunal's disposal no longer survived. In such a situation, where material grounds remained undecided, remand was warranted under Order 41 Rule 23 of the Code of Civil Procedure, 1908 so that the Tribunal could consider the appeal afresh on all surviving issues.

Conclusion: The matter was required to be remanded to the Tribunal for fresh adjudication of the remaining grounds.

Ratio Decidendi: Where an appellate forum disposes of an appeal on a preliminary point without deciding the other substantive grounds, and the basis of that preliminary disposal is subsequently reversed, remand for fresh consideration of the undecided issues is appropriate under Order 41 Rule 23 of the Code of Civil Procedure, 1908.

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