https://www.taxtmi.com/caselaws?id=101195 A lower appellate authority must comply with a Tribunal's remand directions and decide the jurisdictional issue by a speaking order after considering the relevant circulars and instructions. Where the authority instead skips the jurisdictional question and proceeds only on merits, the order is inconsistent with judicial discipline and cannot be sustained. The matter is therefore remitted for fresh adjudication, with a reasonable opportunity of hearing, so that the jurisdictional and other issues are determined in accordance with the earlier directions. en-us Wed, 06 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 18:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101195 A lower appellate authority must comply with a Tribunal's remand directions and decide the jurisdictional issue by a speaking order after considering the relevant circulars and instructions. Where the authority instead skips the jurisdictional question and proceeds only on merits, the order is inconsistent with judicial discipline and cannot be sustained. The matter is therefore remitted for fresh adjudication, with a reasonable opportunity of hearing, so that the jurisdictional and other issues are determined in accordance with the earlier directions. Case-Laws Central Excise Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101195