https://www.taxtmi.com/caselaws?id=47707 Where an adjudication follows a remand, the appellate forum must examine the Commissioner's order on its own merits and record clear findings on the relevant facts and law. It cannot treat the dispute as concluded merely because of an earlier Tribunal order, especially where the remand required determination of assessable value and related duty issues on specified points. The Tribunal's disposal without addressing the merits was unsustainable, so the order was set aside and the matter remitted for fresh consideration, with all questions left open. en-us Thu, 03 Aug 2006 00:00:00 +0530 Sat, 19 Apr 2014 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47707 Where an adjudication follows a remand, the appellate forum must examine the Commissioner's order on its own merits and record clear findings on the relevant facts and law. It cannot treat the dispute as concluded merely because of an earlier Tribunal order, especially where the remand required determination of assessable value and related duty issues on specified points. The Tribunal's disposal without addressing the merits was unsustainable, so the order was set aside and the matter remitted for fresh consideration, with all questions left open. Case-Laws Central Excise Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47707