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Issues: Whether the matter was required to be remanded for de novo adjudication keeping in view the observations, findings and directions of the Member (Judicial).
Analysis: The two members of the Tribunal had both directed remand, but on different reasoning and with different directions to the adjudicating authority. The order of the Vice President, though expressing views on the merits, still remanded the matter and did not spell out precise remand directions in a manner that would conclude the controversy finally. The third Member held that the remand directions in the competing orders were materially different and that the safer course was to treat the matter as one requiring reference on a difference of opinion. He further held that the remand had to be understood with reference to the Member (Judicial)'s directions.
Conclusion: The matter was required to be remanded for de novo adjudication in accordance with the observations, findings and directions of the Member (Judicial).