Fresh adjudication on remand requires independent decision-making, with appellate merits observations not binding the original authority.

A remand for fresh adjudication in a classification dispute over printed plastic films must leave the original authority free to decide the matter independently on the record and applicable law. Where the appellate forum has not finally determined the merits, any observations made in the remand order cannot bind the adjudicating authority on reconsideration. The fresh decision must take into account relevant material, applicable case law, and the parties' earlier stand in connected proceedings, but it must be reached without being fettered by the appellate opinion.

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Issues: Whether the order of remand required modification so that the adjudicating authority would decide the classification dispute afresh without being bound by the appellate observations.

Analysis: The dispute concerned the classification of printed plastic films, but the merits were not finally determined at this stage. The appellate authority had set aside the original adjudication and remanded the matter, yet had also indicated its views on the merits. The order noted that relevant material and case law had not been considered, including the effect of the respondents' own earlier stand in connected proceedings. In these circumstances, a fresh adjudication was considered appropriate, with the adjudicating authority required to proceed independently and in accordance with law.

Conclusion: The remand was upheld, but the adjudicating authority was directed to decide the matter afresh without being bound by any opinion expressed in the appellate order.

Final Conclusion: The appeal succeeded only to the extent of removing the appellate fetter on the original authority, and the classification dispute was sent back for fresh decision on merits.

Ratio Decidendi: Where a matter is remanded for fresh adjudication, the original authority must be free to decide the controversy independently and is not bound by observations on merits made in the remand order unless the appellate forum has finally decided the issue.

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