https://www.taxtmi.com/caselaws?id=92327 Section 35E(2) of the Central Excise Act, 1944 confines a Commissioner's review direction to points arising from the subordinate adjudicating authority's order. Where the original adjudication had accepted the assessee's classification and dropped the demand, a review could not validly introduce a fresh dispute on classification under Heading 1901. A review order travelling beyond the issues decided in the adjudication order, and any appellate order founded on that enlarged scope, was held unsustainable and set aside. en-us Tue, 16 Nov 1999 00:00:00 +0530 Mon, 31 Oct 2011 17:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92327 Section 35E(2) of the Central Excise Act, 1944 confines a Commissioner's review direction to points arising from the subordinate adjudicating authority's order. Where the original adjudication had accepted the assessee's classification and dropped the demand, a review could not validly introduce a fresh dispute on classification under Heading 1901. A review order travelling beyond the issues decided in the adjudication order, and any appellate order founded on that enlarged scope, was held unsustainable and set aside. Case-Laws Central Excise Tue, 16 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92327