https://www.taxtmi.com/caselaws?id=80394 A superfluous observation in an appellate order, made on an issue not before the appellate authority, can be expunged when it has no bearing on the decision. Here, the Tribunal found that the Superintendent's notice was not the subject matter of the appeal before the lower appellate authority and that the impugned remark was unnecessary after the Assistant Collector's order had already been set aside. The appellate order was therefore modified by deleting that observation, while the substantive relief already granted remained undisturbed. en-us Tue, 28 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80394 A superfluous observation in an appellate order, made on an issue not before the appellate authority, can be expunged when it has no bearing on the decision. Here, the Tribunal found that the Superintendent's notice was not the subject matter of the appeal before the lower appellate authority and that the impugned remark was unnecessary after the Assistant Collector's order had already been set aside. The appellate order was therefore modified by deleting that observation, while the substantive relief already granted remained undisturbed. Case-Laws Central Excise Tue, 28 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80394