https://www.taxtmi.com/caselaws?id=82447 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. en-us Mon, 13 Jul 1992 00:00:00 +0530 Tue, 05 Jul 2011 11:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82447 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. Case-Laws Customs Mon, 13 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82447