https://www.taxtmi.com/caselaws?id=352751 An appellate authority must independently examine the grounds and evidence before it and cannot dispose of an appeal in a summary manner by merely endorsing the original authority's conclusion. On the facts described, the appellate order was found deficient because it did not consider the material on record with due application of mind. The challenge to the earlier remand was not entertained at that stage, but the impugned order was set aside and the matter restored to the first appellate authority for fresh determination of the grounds of appeal. en-us Mon, 13 Nov 2017 00:00:00 +0530 Thu, 21 Dec 2017 08:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352751 An appellate authority must independently examine the grounds and evidence before it and cannot dispose of an appeal in a summary manner by merely endorsing the original authority's conclusion. On the facts described, the appellate order was found deficient because it did not consider the material on record with due application of mind. The challenge to the earlier remand was not entertained at that stage, but the impugned order was set aside and the matter restored to the first appellate authority for fresh determination of the grounds of appeal. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352751