https://www.taxtmi.com/caselaws?id=93196 A successor Commissioner (Appeals) must independently examine the record and cannot reject an appeal as not maintainable merely because a predecessor Commissioner (Appeals) had already taken a view on classification and notification benefit. An earlier appellate order does not bind the successor as a superior forum decision would; failure to apply independent mind is a jurisdictional and legal error. The Tribunal therefore set aside the rejection of the appeal, remanded the matter to the Commissioner (Appeals) for decision on merits after hearing the appellants, and directed fresh adjudication on the substantive issue. en-us Mon, 29 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 18:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93196 A successor Commissioner (Appeals) must independently examine the record and cannot reject an appeal as not maintainable merely because a predecessor Commissioner (Appeals) had already taken a view on classification and notification benefit. An earlier appellate order does not bind the successor as a superior forum decision would; failure to apply independent mind is a jurisdictional and legal error. The Tribunal therefore set aside the rejection of the appeal, remanded the matter to the Commissioner (Appeals) for decision on merits after hearing the appellants, and directed fresh adjudication on the substantive issue. Case-Laws Central Excise Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93196