https://www.taxtmi.com/caselaws?id=431786 When a matter is remanded for a limited factual enquiry, the authority must confine itself to the specific issue sent back and decide it afresh after hearing the parties. Here, the remand required reconsideration of whether the disputed machines were actually non-functional, standby equipment and not used in manufacture, but the later order relied on general improbability and repeated earlier conclusions without meaningfully addressing that question. As a result, the order did not comply with the remand directions and was set aside; the appeal succeeded and the order below was annulled. en-us Wed, 14 Dec 2022 00:00:00 +0530 Thu, 22 Dec 2022 08:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431786 When a matter is remanded for a limited factual enquiry, the authority must confine itself to the specific issue sent back and decide it afresh after hearing the parties. Here, the remand required reconsideration of whether the disputed machines were actually non-functional, standby equipment and not used in manufacture, but the later order relied on general improbability and repeated earlier conclusions without meaningfully addressing that question. As a result, the order did not comply with the remand directions and was set aside; the appeal succeeded and the order below was annulled. Case-Laws Central Excise Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431786