https://www.taxtmi.com/caselaws?id=467931 Interim observations made while deciding waiver of pre-deposit are confined to prima facie assessment for interim relief and do not bind final adjudication on merits. A remand order passed after hearing both sides, and keeping all contentions open for fresh decision by the Commissioner, was not vitiated merely because earlier interim remarks had favoured the assessee. The High Court therefore found no basis to interfere with the CESTAT's direction for fresh adjudication, and the writ petition was dismissed, leaving the matter to be decided afresh in accordance with the remand. en-us Wed, 09 Nov 2011 00:00:00 +0530 Thu, 09 Apr 2026 16:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467931 Interim observations made while deciding waiver of pre-deposit are confined to prima facie assessment for interim relief and do not bind final adjudication on merits. A remand order passed after hearing both sides, and keeping all contentions open for fresh decision by the Commissioner, was not vitiated merely because earlier interim remarks had favoured the assessee. The High Court therefore found no basis to interfere with the CESTAT's direction for fresh adjudication, and the writ petition was dismissed, leaving the matter to be decided afresh in accordance with the remand. Case-Laws Indian Laws Wed, 09 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467931