https://www.taxtmi.com/caselaws?id=165704 On remand, the Collector was bound by the revisional authority's finding that the petitioners had the requisite experience in dealing with gold ornaments and could not reopen that issue. The remand was limited to examining whether the other conditions under Rule 2 were satisfied, so a fresh adverse decision on experience exceeded the scope of remand and amounted to an error apparent on the face of the record. The rejection of the licence application on that basis was unsustainable and was set aside. The Collector was directed to proceed on the footing that Rule 2(b) was satisfied and to decide only the remaining requirements under Rule 2. en-us Thu, 15 Oct 1981 00:00:00 +0530 Thu, 07 Aug 2014 16:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165704 On remand, the Collector was bound by the revisional authority's finding that the petitioners had the requisite experience in dealing with gold ornaments and could not reopen that issue. The remand was limited to examining whether the other conditions under Rule 2 were satisfied, so a fresh adverse decision on experience exceeded the scope of remand and amounted to an error apparent on the face of the record. The rejection of the licence application on that basis was unsustainable and was set aside. The Collector was directed to proceed on the footing that Rule 2(b) was satisfied and to decide only the remaining requirements under Rule 2. Case-Laws Customs Thu, 15 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165704