https://www.taxtmi.com/caselaws?id=251505 Where an open remand leaves the entire dispute for fresh adjudication, constructive res judicata does not prevent a party from raising available legal pleas in the renewed proceedings. Earlier observations in the remand order cannot bind the adjudicating authority when the prior decision did not finally determine the merits. The Tribunal's refusal to entertain the plea on the ground of non-raising it in the earlier round was unsustainable, and the matter was remitted for fresh consideration on merits in accordance with law, uninfluenced by the earlier observations. en-us Thu, 20 Mar 2014 00:00:00 +0530 Tue, 16 Sep 2014 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251505 Where an open remand leaves the entire dispute for fresh adjudication, constructive res judicata does not prevent a party from raising available legal pleas in the renewed proceedings. Earlier observations in the remand order cannot bind the adjudicating authority when the prior decision did not finally determine the merits. The Tribunal's refusal to entertain the plea on the ground of non-raising it in the earlier round was unsustainable, and the matter was remitted for fresh consideration on merits in accordance with law, uninfluenced by the earlier observations. Case-Laws Central Excise Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251505