https://www.taxtmi.com/caselaws?id=799089 Tribunal remand directions requiring reconsideration of classification, valuation and the extended-period demand must be followed in fresh adjudication. Technical reports and approved classifications must be considered where the remand expressly requires their use in redetermining classification. An adjudicating authority cannot adopt an evidentiary approach contrary to those directions, and an appellate authority cannot confirm that approach without independent application of mind. Orders made in disregard of the remand mandate are invalid and require fresh adjudication after the assessee is given a hearing. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799089 Tribunal remand directions requiring reconsideration of classification, valuation and the extended-period demand must be followed in fresh adjudication. Technical reports and approved classifications must be considered where the remand expressly requires their use in redetermining classification. An adjudicating authority cannot adopt an evidentiary approach contrary to those directions, and an appellate authority cannot confirm that approach without independent application of mind. Orders made in disregard of the remand mandate are invalid and require fresh adjudication after the assessee is given a hearing. Case-Laws Central Excise Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799089