https://www.taxtmi.com/caselaws?id=445114 In remand proceedings, the adjudicating authority must confine itself to the appellate directions and undertake an independent fresh adjudication on the material and submissions requiring reconsideration. Reliance on findings from an earlier order that had already been set aside, or defending that order instead of deciding de novo, is impermissible and amounts to non-compliance with the scope of remand. The CESTAT found that this approach could not be sustained in appellate review, set aside the impugned order, and remanded the matter for fresh adjudication in accordance with law. en-us Thu, 26 Oct 2023 00:00:00 +0530 Tue, 31 Oct 2023 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445114 In remand proceedings, the adjudicating authority must confine itself to the appellate directions and undertake an independent fresh adjudication on the material and submissions requiring reconsideration. Reliance on findings from an earlier order that had already been set aside, or defending that order instead of deciding de novo, is impermissible and amounts to non-compliance with the scope of remand. The CESTAT found that this approach could not be sustained in appellate review, set aside the impugned order, and remanded the matter for fresh adjudication in accordance with law. Case-Laws Central Excise Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445114