https://www.taxtmi.com/caselaws?id=123272 In remand proceedings, the adjudicating authority is bound by the scope of the remand and cannot reopen issues that have already attained finality. Where the earlier remand had confined valuation to Rule 7A, the authority was required only to explain and recompute the value under that rule after hearing the assessee, and could not substitute a different valuation basis. The demand was also confined to the normal period because the extended limitation finding had not been challenged. The matter was therefore remitted only for limited recomputation under Rule 7A, with the limitation ruling in favour of the assessee left undisturbed. en-us Mon, 31 Dec 2007 00:00:00 +0530 Wed, 27 Dec 2023 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123272 In remand proceedings, the adjudicating authority is bound by the scope of the remand and cannot reopen issues that have already attained finality. Where the earlier remand had confined valuation to Rule 7A, the authority was required only to explain and recompute the value under that rule after hearing the assessee, and could not substitute a different valuation basis. The demand was also confined to the normal period because the extended limitation finding had not been challenged. The matter was therefore remitted only for limited recomputation under Rule 7A, with the limitation ruling in favour of the assessee left undisturbed. Case-Laws Central Excise Mon, 31 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123272