https://www.taxtmi.com/caselaws?id=217930 On remand, the authorities could not reopen the admissibility of deductions on an equalised basis or disregard the Tribunal's earlier directions. The Tribunal had already confined the remand to segregation of expenses exclusively relatable to excisable goods, so the lower authorities were bound to implement that limited mandate rather than re-adjudicate the settled issue on the strength of departmental circulars. The commentary states that doing otherwise amounted to sitting in appeal over a binding appellate order. The disallowance of deductions on an equalised basis was therefore not sustainable, and the matter had to be decided afresh strictly within the scope of the earlier remand. en-us Thu, 23 Feb 2012 00:00:00 +0530 Thu, 31 Oct 2013 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217930 On remand, the authorities could not reopen the admissibility of deductions on an equalised basis or disregard the Tribunal's earlier directions. The Tribunal had already confined the remand to segregation of expenses exclusively relatable to excisable goods, so the lower authorities were bound to implement that limited mandate rather than re-adjudicate the settled issue on the strength of departmental circulars. The commentary states that doing otherwise amounted to sitting in appeal over a binding appellate order. The disallowance of deductions on an equalised basis was therefore not sustainable, and the matter had to be decided afresh strictly within the scope of the earlier remand. Case-Laws Central Excise Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217930