https://www.taxtmi.com/caselaws?id=74900 An appellate authority may remand only matters actually placed in appeal before it; it cannot reopen and remand a concluded exoneration that was never challenged by departmental appeal or statutory review. Here, the appeal concerned only the finding of guilt under Section 6(2) of the Gold (Control) Act, while the exoneration under Section 27(1) remained unappealed. The proper route to challenge that exoneration was the statutory review mechanism, not a remand in the pending appeal. The remand of the Section 27(1) issue was therefore without jurisdiction and unsustainable. en-us Fri, 24 Feb 1989 00:00:00 +0530 Mon, 13 Jun 2011 12:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74900 An appellate authority may remand only matters actually placed in appeal before it; it cannot reopen and remand a concluded exoneration that was never challenged by departmental appeal or statutory review. Here, the appeal concerned only the finding of guilt under Section 6(2) of the Gold (Control) Act, while the exoneration under Section 27(1) remained unappealed. The proper route to challenge that exoneration was the statutory review mechanism, not a remand in the pending appeal. The remand of the Section 27(1) issue was therefore without jurisdiction and unsustainable. Case-Laws Central Excise Fri, 24 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74900