Tribunal remand compliance requires fresh adjudication with disclosure of test material and hearing before deciding classification and duty liability.

The adjudicating authority must comply with Tribunal remand directions by supplying the relevant test report and other material to the assessee, considering its objections, and then making a fresh determination on classification and duty liability. Where the impugned order merely reproduces the earlier order without a compliant reappraisal, it cannot be sustained. The matter was therefore remanded for a fresh decision in accordance with the earlier directions and after giving the assessee an opportunity of hearing.

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Issues: Whether the adjudicating authority complied with the earlier remand directions of the Tribunal while redeciding the classification and duty liability of crimped uncut waste.

Analysis: The Tribunal had earlier directed the adjudicating authority to reconsider the classification dispute afresh after supplying the relevant test report and other material to the assessee and after taking into account the assessee's objections. On examination of the impugned order, it was found that those directions were not followed and the earlier order was substantially reproduced without a fresh, compliant determination.

Conclusion: The impugned order could not be sustained and was set aside, with the matter remanded for fresh decision in accordance with the earlier directions and after granting an opportunity of hearing.

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