https://www.taxtmi.com/caselaws?id=152528 A modification request cannot be used to secure a review of an earlier remand order. Where the Tribunal had directed retesting of the remnant sample and fresh adjudication after supply of the retest report, the unavailability of that sample did not justify altering the earlier order. The proper course was for the adjudicating authority to pass a fresh decision after giving the assessee an opportunity of hearing. The Tribunal therefore rejected the Revenue's modification application and directed fresh adjudication. en-us Fri, 15 Jan 2010 00:00:00 +0530 Sat, 06 Jul 2013 12:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152528 A modification request cannot be used to secure a review of an earlier remand order. Where the Tribunal had directed retesting of the remnant sample and fresh adjudication after supply of the retest report, the unavailability of that sample did not justify altering the earlier order. The proper course was for the adjudicating authority to pass a fresh decision after giving the assessee an opportunity of hearing. The Tribunal therefore rejected the Revenue's modification application and directed fresh adjudication. Case-Laws Customs Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152528