Commissioner Appeals can't pass order based on quashed order. New facts emerged, should've remanded for fresh consideration.

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Full Text of the Document

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....The Court held that the Commissioner (Appeals) could not have passed the impugned order as it relied upon an order which was quashed and set aside by the High Court. The High Court had previously held that if the Commissioner (Appeals) was satisfied that new facts emerged, he could not decide the matter himself and should have remanded it for fresh consideration. Consequently, the impugned order passed by the Commissioner (Appeals) was quashed, and it was held that the petitioners were entitled to exemption for additional customs duty for aluminum waste and scrap under the relevant notification.....