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2018 (8) TMI 2121 - BOMBAY HIGH COURTValidity of remand order - Appellate Tribunal made prima facie findings / observations while remanding the matter without expressly stating that all questions of law and fact are left open on remand. Appellant seeks that the adjudicating authority will decide the issue in accordance with law without being influenced by the prima facie observations. HELD THAT:- The impugned order of Tribunal has admittedly used the word “prima facie it seems”. Thus it is not a final view of the Tribunal. It further goes on to state that to ascertain status of the Appellant the facts would have to be ascertained in context of the bills and invoices raised by services provider, treatment of payment transaction etc. and only thereafter the application of judgments to the facts existing in this case could arise - This would indicate that the prima facie view of the Tribunal is a tentative view subject to examination of the facts. Therefore, the prima facie observations would not per se influence the adjudicating authority. The question as proposed does not give rise to any substantial question of law. Thus not entertained - Appeal disposed off.
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