https://www.taxtmi.com/caselaws?id=72865 A superior appellate authority's finding on law remains binding in remand proceedings until set aside by a competent higher court. Here, the Tribunal had already held that repairing of cops did not amount to manufacture under Section 2(f) of the Central Excises and Salt Act, so the lower excise authority could not reopen that issue on remand. On that basis, duty could not be demanded on the repaired cops, and a show cause notice issued on the contrary premise was improper. The subordinate authority was required to give effect to the earlier legal finding, not treat the matter as still open. en-us Mon, 30 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 15:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72865 A superior appellate authority's finding on law remains binding in remand proceedings until set aside by a competent higher court. Here, the Tribunal had already held that repairing of cops did not amount to manufacture under Section 2(f) of the Central Excises and Salt Act, so the lower excise authority could not reopen that issue on remand. On that basis, duty could not be demanded on the repaired cops, and a show cause notice issued on the contrary premise was improper. The subordinate authority was required to give effect to the earlier legal finding, not treat the matter as still open. Case-Laws Central Excise Mon, 30 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72865