https://www.taxtmi.com/caselaws?id=86130 Competing remand directions required de novo adjudication because the two Tribunal members reached remand on different reasoning and imposed materially different directions on the adjudicating authority. The Vice President expressed views on the merits but still remanded the matter without finally settling the controversy, while the Member (Judicial) gave specific observations, findings and directions. The third Member held that the divergence was substantial enough to warrant treatment as a difference of opinion, and the remand had to be understood by reference to the Member (Judicial)'s directions. The matter was therefore to be remanded for fresh adjudication in accordance with those directions. en-us Thu, 22 Aug 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86130 Competing remand directions required de novo adjudication because the two Tribunal members reached remand on different reasoning and imposed materially different directions on the adjudicating authority. The Vice President expressed views on the merits but still remanded the matter without finally settling the controversy, while the Member (Judicial) gave specific observations, findings and directions. The third Member held that the divergence was substantial enough to warrant treatment as a difference of opinion, and the remand had to be understood by reference to the Member (Judicial)'s directions. The matter was therefore to be remanded for fresh adjudication in accordance with those directions. Case-Laws Central Excise Thu, 22 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86130