https://www.taxtmi.com/caselaws?id=83354 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. en-us Thu, 30 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83354 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. Case-Laws Central Excise Thu, 30 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83354