DGTD clarifications not before adjudicating authority led to remand for fresh consideration and rehearing

The matter was remanded for de novo consideration because DGTD clarifications dated 5-3-1992 and 24-3-1992 were not before the adjudicating authority when the impugned order was passed. Since both sides did not object to remand, the order was set aside and the Collector was directed to reconsider the case in light of those clarifications after hearing the parties. The operative effect is fresh adjudication based on the later clarifications rather than the earlier record alone.

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Issues: Whether the matter should be remanded for fresh consideration in light of the DGTD clarifications not before the adjudicating authority.

Analysis: The clarifications dated 5-3-1992 and 24-3-1992 were not available before the adjudicating authority when the impugned order was passed. As both sides had no objection to a remand, the order was set aside for reconsideration on the basis of those clarifications and after hearing the parties.

Conclusion: The case was remanded to the Collector for de novo consideration.

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