https://www.taxtmi.com/caselaws?id=250331 An open remand requires the adjudicating authority to reconsider the dispute afresh and not restrict itself to a single post-remand development such as the validity of a licence or LOP. Where the show cause notice raises connected issues, including exemption notifications, alleged misuse of capital goods, and the effect of later events, those matters must be examined on merits before dropping or sustaining duty demand. The proper course is fresh adjudication in accordance with law, and the exact duty liability should not be finally determined without that full reassessment. en-us Thu, 03 Apr 2014 00:00:00 +0530 Fri, 19 Jun 2015 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250331 An open remand requires the adjudicating authority to reconsider the dispute afresh and not restrict itself to a single post-remand development such as the validity of a licence or LOP. Where the show cause notice raises connected issues, including exemption notifications, alleged misuse of capital goods, and the effect of later events, those matters must be examined on merits before dropping or sustaining duty demand. The proper course is fresh adjudication in accordance with law, and the exact duty liability should not be finally determined without that full reassessment. Case-Laws Customs Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250331