https://www.taxtmi.com/caselaws?id=248581 An appellate order that granted exemption-related relief and reduced penalties by relying entirely on an earlier tribunal ruling could not survive after that ruling was later set aside by the Supreme Court. Because the foundation of the order had disappeared, the appellate reasoning lacked an independent basis and could not be sustained on its own merits. The matter was therefore required to be reconsidered afresh by the Commissioner (Appeals) on the substantive issues in accordance with law, and the impugned order was quashed with remand for fresh decision. en-us Wed, 30 Apr 2014 00:00:00 +0530 Mon, 16 Jun 2014 23:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248581 An appellate order that granted exemption-related relief and reduced penalties by relying entirely on an earlier tribunal ruling could not survive after that ruling was later set aside by the Supreme Court. Because the foundation of the order had disappeared, the appellate reasoning lacked an independent basis and could not be sustained on its own merits. The matter was therefore required to be reconsidered afresh by the Commissioner (Appeals) on the substantive issues in accordance with law, and the impugned order was quashed with remand for fresh decision. Case-Laws Central Excise Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248581