https://www.taxtmi.com/caselaws?id=121885 The appeal filed by the Revenue was rejected as the Asstt. Commissioner improperly expanded the scope of the matter beyond the remand order by issuing a fresh Show Cause Notice with new grounds. The Tribunal held that on remand, the original authority must not introduce new issues. The Asstt. Commissioner's actions were deemed improper, and the order was set aside, directing compliance with the original remand order for processing the refund claim. The Order-in-Appeal was upheld, affirming the rejection of the Revenue's appeal. en-us Sun, 29 May 2005 00:00:00 +0530 Mon, 06 Aug 2012 18:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121885 The appeal filed by the Revenue was rejected as the Asstt. Commissioner improperly expanded the scope of the matter beyond the remand order by issuing a fresh Show Cause Notice with new grounds. The Tribunal held that on remand, the original authority must not introduce new issues. The Asstt. Commissioner's actions were deemed improper, and the order was set aside, directing compliance with the original remand order for processing the refund claim. The Order-in-Appeal was upheld, affirming the rejection of the Revenue's appeal. Case-Laws Central Excise Sun, 29 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121885