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    <title>2014 (8) TMI 283 - CESTAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=250333</link>
    <description>Where a remand is confined to determining furnace capacity and whether duty was paid for the relevant period, the adjudicating authority must stay within that limited remit and record the mandated finding. Here, the authority fixed furnace capacity but failed to determine clearly whether duty had been paid for 1.9.97 to 31.3.98, instead relying on material from a later period outside the remand scope and issuing unsupported directions for duty and interest. Those directions were set aside, and the matter was remanded again only for a finding on duty payment for the relevant period on the basis of the annual capacity fixed.</description>
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    <pubDate>Wed, 07 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (8) TMI 283 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=250333</link>
      <description>Where a remand is confined to determining furnace capacity and whether duty was paid for the relevant period, the adjudicating authority must stay within that limited remit and record the mandated finding. Here, the authority fixed furnace capacity but failed to determine clearly whether duty had been paid for 1.9.97 to 31.3.98, instead relying on material from a later period outside the remand scope and issuing unsupported directions for duty and interest. Those directions were set aside, and the matter was remanded again only for a finding on duty payment for the relevant period on the basis of the annual capacity fixed.</description>
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      <pubDate>Wed, 07 May 2014 00:00:00 +0530</pubDate>
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