https://www.taxtmi.com/caselaws?id=751881 Validity of High Court remand for re-consideration is examined where subordinate authorities failed to follow tribunal directions; the tribunal direction had merged with a subsequent order but also required fresh adjudication, and authorities issued fresh orders accordingly, so automatic allowance did not follow. A withheld letter allegedly not furnished was not relied upon in adjudication and its non-supply did not cause demonstrable prejudice to the appellant, so remand to the tribunal for fresh consideration is affirmed while preserving the appellant's liberty to urge prejudice and other contentions before the tribunal. en-us Thu, 25 Apr 2024 00:00:00 +0530 Thu, 22 Jan 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751881 Validity of High Court remand for re-consideration is examined where subordinate authorities failed to follow tribunal directions; the tribunal direction had merged with a subsequent order but also required fresh adjudication, and authorities issued fresh orders accordingly, so automatic allowance did not follow. A withheld letter allegedly not furnished was not relied upon in adjudication and its non-supply did not cause demonstrable prejudice to the appellant, so remand to the tribunal for fresh consideration is affirmed while preserving the appellant's liberty to urge prejudice and other contentions before the tribunal. Case-Laws Central Excise Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751881