https://www.taxtmi.com/caselaws?id=83218 Where a remand order specifically directed the Asstt. Collector to reconsider limitation and filing of declaration and to pass a speaking order after observing natural justice, only that designated authority could exercise the remanded jurisdiction. The Addl. Collector could not substitute himself for the Asstt. Collector, expand the scope of remand, or issue a fresh show cause notice on new grounds. Adjudication by any other officer was without authority and unsustainable. The impugned order was therefore set aside, while the remand to the Asstt. Collector for decision in accordance with the appellate direction remained effective. en-us Thu, 07 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83218 Where a remand order specifically directed the Asstt. Collector to reconsider limitation and filing of declaration and to pass a speaking order after observing natural justice, only that designated authority could exercise the remanded jurisdiction. The Addl. Collector could not substitute himself for the Asstt. Collector, expand the scope of remand, or issue a fresh show cause notice on new grounds. Adjudication by any other officer was without authority and unsustainable. The impugned order was therefore set aside, while the remand to the Asstt. Collector for decision in accordance with the appellate direction remained effective. Case-Laws Central Excise Thu, 07 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83218