https://www.taxtmi.com/caselaws?id=82137 Section 35E authorisation confined the reference to incorrect classification, and once the Assistant Collector had already revised the classification, that issue ceased to survive. The Collector (Appeals) went beyond the specific points authorised for determination by entering into recovery and limitation questions that were not covered by the reference. A decision on matters outside the authorised scope could not support the appeal, so the limitation and recovery discussion did not survive for adjudication and the Revenue's challenge failed. en-us Wed, 08 Jul 1992 00:00:00 +0530 Sat, 02 Jul 2011 11:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82137 Section 35E authorisation confined the reference to incorrect classification, and once the Assistant Collector had already revised the classification, that issue ceased to survive. The Collector (Appeals) went beyond the specific points authorised for determination by entering into recovery and limitation questions that were not covered by the reference. A decision on matters outside the authorised scope could not support the appeal, so the limitation and recovery discussion did not survive for adjudication and the Revenue's challenge failed. Case-Laws Central Excise Wed, 08 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82137