https://www.taxtmi.com/caselaws?id=240359 An order that has attained finality and was not challenged by the Revenue must be followed in remand proceedings, and the lower authority cannot reopen the matter on the basis of a later change in law. Here, the Tribunal's remand had directed verification of actual utilisation of excess Cenvat credit, and departmental acceptance had concluded the proceedings. The Assistant Commissioner was therefore bound by the remand directions and could not confirm interest and penalty merely because the Supreme Court later reversed the earlier High Court view in Ind-Swift Laboratories. A later circular also could not be applied retrospectively to disturb the concluded matter. en-us Mon, 24 Jun 2013 00:00:00 +0530 Sun, 01 Dec 2013 20:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240359 An order that has attained finality and was not challenged by the Revenue must be followed in remand proceedings, and the lower authority cannot reopen the matter on the basis of a later change in law. Here, the Tribunal's remand had directed verification of actual utilisation of excess Cenvat credit, and departmental acceptance had concluded the proceedings. The Assistant Commissioner was therefore bound by the remand directions and could not confirm interest and penalty merely because the Supreme Court later reversed the earlier High Court view in Ind-Swift Laboratories. A later circular also could not be applied retrospectively to disturb the concluded matter. Case-Laws Central Excise Mon, 24 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240359