https://www.taxtmi.com/caselaws?id=82910 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. en-us Thu, 16 Jul 1992 00:00:00 +0530 Fri, 08 Jul 2011 11:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82910 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. Case-Laws Central Excise Thu, 16 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82910