https://www.taxtmi.com/caselaws?id=121905 A binding Board circular required consultation with the Development Commissioner for export oriented units, and the department's failure to comply created a procedural defect. Once that lapse was identified, the proper course was to remit the matter to the original authority so the defect could be cured and the respondents could be heard before a fresh decision. The lower appellate authority erred by allowing the appeal outright instead of ordering remand. The departmental appeal was therefore accepted, and the dispute was sent back for fresh adjudication in accordance with the prescribed procedure. en-us Fri, 08 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 11:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121905 A binding Board circular required consultation with the Development Commissioner for export oriented units, and the department's failure to comply created a procedural defect. Once that lapse was identified, the proper course was to remit the matter to the original authority so the defect could be cured and the respondents could be heard before a fresh decision. The lower appellate authority erred by allowing the appeal outright instead of ordering remand. The departmental appeal was therefore accepted, and the dispute was sent back for fresh adjudication in accordance with the prescribed procedure. Case-Laws Central Excise Fri, 08 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121905