Gujarat High Court Civil Manual (subordinate court practice), 1960
An order of remand under rule 23 can be made only where the trial Court has decided the suit on a preliminary point without recording findings on the merits and the appellate Court has reversed that decree. A suit may be remanded by the appellate Court in exercise of its inherent powers under section 151, when this is necessary in the interests of justice. Ordinarily, powers under Section 151 should not be exercised for adopting a procedure or method different from that enjoined or provided by the Code; but in exceptional cases, where the Court is satisfied that it is really necessary in the interests of justice to remand the case, the Court may do so in the exercise of its inherent powers. It is open to the appellate Court under rule 24 to frame the necessary issues and finally determine the suit, when the evidence on the record is sufficient but the trial Court has not framed proper or necessary issues.