https://www.taxtmi.com/caselaws?id=116130 In remand proceedings, the adjudicating authority must decide all surviving issues within the scope of the original show cause notice and any duly notified addendum; it cannot confine itself to one quantification method if the remand left the substantive demand open. A material enlargement of the basis of demand must also be put to all affected noticees, because fresh allegations affecting co-noticees require notice and an opportunity of hearing. The order was therefore set aside for procedural infirmity and the matter was remanded for fresh adjudication in accordance with the remand directions and natural justice. en-us Fri, 11 Feb 2005 00:00:00 +0530 Thu, 07 Jun 2012 14:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116130 In remand proceedings, the adjudicating authority must decide all surviving issues within the scope of the original show cause notice and any duly notified addendum; it cannot confine itself to one quantification method if the remand left the substantive demand open. A material enlargement of the basis of demand must also be put to all affected noticees, because fresh allegations affecting co-noticees require notice and an opportunity of hearing. The order was therefore set aside for procedural infirmity and the matter was remanded for fresh adjudication in accordance with the remand directions and natural justice. Case-Laws Central Excise Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116130