https://www.taxtmi.com/caselaws?id=227235 Once the admissibility of equalised deductions had already been allowed by unchallenged Tribunal and High Court orders, the adjudicating authority could not reopen that settled legal question. Its role on remand was limited to factual verification of the claimed amounts, including examination of books, vouchers and supporting particulars on a test-check basis, with reasons required if the chartered accountant's certificate was rejected. A roving demand for excessive documents was not permitted. The substantive entitlement to the deductions remained undisturbed, and only the accuracy of the figures was left for verification. en-us Fri, 02 Mar 2012 00:00:00 +0530 Thu, 07 Nov 2013 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=227235 Once the admissibility of equalised deductions had already been allowed by unchallenged Tribunal and High Court orders, the adjudicating authority could not reopen that settled legal question. Its role on remand was limited to factual verification of the claimed amounts, including examination of books, vouchers and supporting particulars on a test-check basis, with reasons required if the chartered accountant's certificate was rejected. A roving demand for excessive documents was not permitted. The substantive entitlement to the deductions remained undisturbed, and only the accuracy of the figures was left for verification. Case-Laws Central Excise Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=227235