https://www.taxtmi.com/caselaws?id=353636 A remand for fresh adjudication must be supported by reasons showing why fresh consideration is necessary, and the Tribunal must deal with the contention that an earlier decision on identical facts covers the issue. Where the order merely notes reliance on the earlier decision but gives no explanation for its inapplicability and identifies no factual lacuna justifying remand, it is a non-speaking order and cannot be sustained. On that basis, the remand was held unjustified and the issue was answered for the appellant. en-us Thu, 21 Dec 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353636 A remand for fresh adjudication must be supported by reasons showing why fresh consideration is necessary, and the Tribunal must deal with the contention that an earlier decision on identical facts covers the issue. Where the order merely notes reliance on the earlier decision but gives no explanation for its inapplicability and identifies no factual lacuna justifying remand, it is a non-speaking order and cannot be sustained. On that basis, the remand was held unjustified and the issue was answered for the appellant. Case-Laws Central Excise Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353636