https://www.taxtmi.com/caselaws?id=164346 Where a tribunal relies on an earlier ruling containing both a legal holding and consequential directions, it must either apply that ruling in full or give reasons for departing from the operative directions. The Tribunal had accepted the earlier view that annual production capacity had to be determined quasi-judicially by the Commissioner and validly communicated to the assessee, but it omitted the related direction for remand and fresh quantification of duty. That selective reliance without reasons was held unsustainable, and the matter was remanded for fresh decision in accordance with law. en-us Thu, 10 Feb 2011 00:00:00 +0530 Wed, 17 Sep 2014 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164346 Where a tribunal relies on an earlier ruling containing both a legal holding and consequential directions, it must either apply that ruling in full or give reasons for departing from the operative directions. The Tribunal had accepted the earlier view that annual production capacity had to be determined quasi-judicially by the Commissioner and validly communicated to the assessee, but it omitted the related direction for remand and fresh quantification of duty. That selective reliance without reasons was held unsustainable, and the matter was remanded for fresh decision in accordance with law. Case-Laws Central Excise Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164346