https://www.taxtmi.com/caselaws?id=116721 An adjudicating authority cannot, after remand, introduce a fresh interest demand by addendum when interest was not part of the original adjudication and the remand confined the enquiry to specified directions. Such action exceeds the scope of remand and is unsustainable. Interest also cannot be levied unless the governing notification or other enabling provision expressly authorises it; in the absence of any such provision in Notification No. 16/2000-Cus., Sl. No. 320/C, liability cannot be inferred by implication. The interest demand therefore failed on both jurisdictional and substantive grounds. en-us Fri, 30 Sep 2005 00:00:00 +0530 Sat, 16 Jun 2012 10:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116721 An adjudicating authority cannot, after remand, introduce a fresh interest demand by addendum when interest was not part of the original adjudication and the remand confined the enquiry to specified directions. Such action exceeds the scope of remand and is unsustainable. Interest also cannot be levied unless the governing notification or other enabling provision expressly authorises it; in the absence of any such provision in Notification No. 16/2000-Cus., Sl. No. 320/C, liability cannot be inferred by implication. The interest demand therefore failed on both jurisdictional and substantive grounds. Case-Laws Customs Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116721