Remand Scope Limits Fresh Show Cause Notices: Authority must confine adjudication to the original notice unless expressly authorised otherwise.

On remand, an adjudicating authority must act within the scope of the remand order and the existing show cause notice. Where the remand only requires a fresh decision after hearing the assessee, it does not quash earlier notices, authorise de novo proceedings, or permit issuance of a new notice in substitution of the original one. A fresh show cause notice issued without express authority is beyond jurisdiction, and adjudication based on it cannot stand. The operative principle is that remand confines the authority to reconsideration on the existing record and notice, unless the remand order specifically directs otherwise.

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Issues: Whether the Collector, acting on remand from the Collector (Appeals), could ignore the earlier show cause notices already issued and adjudicated and issue a fresh show cause notice and proceed on that basis.

Analysis: The remand order only directed the Collector to decide the matter after giving the appellants an opportunity of hearing and written representation. It did not quash the earlier notices, authorize initiation of proceedings de novo, or empower issuance of a fresh notice. A show cause notice is not part of the adjudication order itself, and on remand the authority must adjudicate within the bounds of the remand and the existing notices. Issuing a fresh notice in substitution of the earlier notices, without any direction to that effect, was beyond jurisdiction and contrary to the scope of the remand.

Conclusion: The fresh show cause notice was held to be invalid and the adjudication based on it was set aside, in favour of the assessee.

Ratio Decidendi: On remand, an adjudicating authority cannot issue a fresh show cause notice and proceed de novo unless the earlier notice has been quashed or the remand expressly authorizes such action; the authority must confine itself to adjudication within the scope of the remand and the existing notice.

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