https://www.taxtmi.com/caselaws?id=782554 Where an appellate forum disposes of an appeal only on a preliminary point and leaves the remaining substantive grounds undecided, remand is appropriate under Order 41 Rule 23 of the Code of Civil Procedure, 1908. The Tribunal had relied solely on an earlier High Court judgment and did not examine the other grounds raised by the appellants. As that basis was later reversed by the Supreme Court, the foundation for the disposal no longer survived. The matter was therefore required to be sent back for fresh adjudication of all remaining issues. en-us Wed, 19 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782554 Where an appellate forum disposes of an appeal only on a preliminary point and leaves the remaining substantive grounds undecided, remand is appropriate under Order 41 Rule 23 of the Code of Civil Procedure, 1908. The Tribunal had relied solely on an earlier High Court judgment and did not examine the other grounds raised by the appellants. As that basis was later reversed by the Supreme Court, the foundation for the disposal no longer survived. The matter was therefore required to be sent back for fresh adjudication of all remaining issues. Case-Laws Central Excise Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782554