https://www.taxtmi.com/caselaws?id=939 An appeal should not be kept pending or remanded merely because of an audit objection where the merits are already settled in favour of the assessee. The order notes that there was no dispute on entitlement to Modvat credit and that the only basis for remand was placement of the matter in the call book until the objection was resolved. It also relies on the Board's circular that, where binding instructions exist on an issue, no protective demand should be raised on the basis of a CERA objection contrary to those instructions. The remand was therefore unjustified. en-us Wed, 04 Oct 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=939 An appeal should not be kept pending or remanded merely because of an audit objection where the merits are already settled in favour of the assessee. The order notes that there was no dispute on entitlement to Modvat credit and that the only basis for remand was placement of the matter in the call book until the objection was resolved. It also relies on the Board's circular that, where binding instructions exist on an issue, no protective demand should be raised on the basis of a CERA objection contrary to those instructions. The remand was therefore unjustified. Case-Laws Central Excise Wed, 04 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=939