https://www.taxtmi.com/caselaws?id=91283 A prior observation suggesting that the duty burden had been passed on to customers was treated as having pre-empted the remanded issue. To preserve an independent reconsideration, that sentence was directed to be deleted, and the Assistant Collector was left free to decide the question afresh on the available material without being bound by the earlier remarks. The operative effect was to remove any constraint on the remand authority's assessment of whether duty incidence had been passed on. en-us Thu, 29 Oct 1998 00:00:00 +0530 Mon, 17 Oct 2011 10:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91283 A prior observation suggesting that the duty burden had been passed on to customers was treated as having pre-empted the remanded issue. To preserve an independent reconsideration, that sentence was directed to be deleted, and the Assistant Collector was left free to decide the question afresh on the available material without being bound by the earlier remarks. The operative effect was to remove any constraint on the remand authority's assessment of whether duty incidence had been passed on. Case-Laws Central Excise Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91283