https://www.taxtmi.com/caselaws?id=90075 A remand directing excise papers to the jurisdictional Collector for fresh adjudication was upheld because no infirmity was shown in transferring the matter to the competent authority. The Tribunal also accepted that alleged misstatement, suppression of relevant information, and invocation of the extended period of limitation could be examined by the Collector on remand, provided the appellants were given an opportunity of hearing. As the proceedings had already been validly remanded, the appellate challenge to both the remand and the scope of issues left open for determination was rejected. en-us Wed, 22 Apr 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90075 A remand directing excise papers to the jurisdictional Collector for fresh adjudication was upheld because no infirmity was shown in transferring the matter to the competent authority. The Tribunal also accepted that alleged misstatement, suppression of relevant information, and invocation of the extended period of limitation could be examined by the Collector on remand, provided the appellants were given an opportunity of hearing. As the proceedings had already been validly remanded, the appellate challenge to both the remand and the scope of issues left open for determination was rejected. Case-Laws Central Excise Wed, 22 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90075