https://www.taxtmi.com/caselaws?id=44106 Once the Tribunal had found the evidence sufficient to decide the dispute on merits, a further remand to the Collector was inappropriate. An appellate body that is able to reach a substantive conclusion should ordinarily dispose of the entire controversy itself, rather than send the matter back after deciding an issue against one party. The remand order was therefore unsustainable, and the appeal succeeded. en-us Fri, 08 Sep 1995 00:00:00 +0530 Wed, 23 Jun 2010 10:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44106 Once the Tribunal had found the evidence sufficient to decide the dispute on merits, a further remand to the Collector was inappropriate. An appellate body that is able to reach a substantive conclusion should ordinarily dispose of the entire controversy itself, rather than send the matter back after deciding an issue against one party. The remand order was therefore unsustainable, and the appeal succeeded. Case-Laws Customs Fri, 08 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44106