https://www.taxtmi.com/caselaws?id=111608 The appellate authority's finding that the Amnesty Scheme formula was inapplicable after its expiry was not challenged by the Revenue, and that substantive issue therefore stood. The direction to the Assistant Commissioner was limited to verifying the actual quantum of credit reversed and was not a remand on the merits. Because the Commissioner (Appeals) had already decided the main issue and only sought factual verification of the amount, the Revenue's objection failed. The order of the Commissioner (Appeals) was upheld and the Revenue's appeal was rejected. en-us Tue, 04 Nov 2003 00:00:00 +0530 Tue, 24 Apr 2012 12:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111608 The appellate authority's finding that the Amnesty Scheme formula was inapplicable after its expiry was not challenged by the Revenue, and that substantive issue therefore stood. The direction to the Assistant Commissioner was limited to verifying the actual quantum of credit reversed and was not a remand on the merits. Because the Commissioner (Appeals) had already decided the main issue and only sought factual verification of the amount, the Revenue's objection failed. The order of the Commissioner (Appeals) was upheld and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 04 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111608