https://www.taxtmi.com/caselaws?id=330742 An appellate forum cannot enlarge an assessee's appeal to reopen a finding already final in the assessee's favour when the Revenue has filed no appeal or cross-objection. The Madras HC held that the adjudicating authority's finding that the materials were insufficient to prove clandestine removal had not been challenged, so the appellate authority and the Tribunal acted beyond jurisdiction by directing reconsideration of that dropped issue and the related penalty. Such remand directions would improperly worsen the appellant's position in its own appeal and offend the principle of no reformatio in peius. The directions reopening clandestine removal were set aside, while the limited remand on stock shortage was left undisturbed. en-us Fri, 15 Jul 2016 00:00:00 +0530 Thu, 17 Nov 2016 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330742 An appellate forum cannot enlarge an assessee's appeal to reopen a finding already final in the assessee's favour when the Revenue has filed no appeal or cross-objection. The Madras HC held that the adjudicating authority's finding that the materials were insufficient to prove clandestine removal had not been challenged, so the appellate authority and the Tribunal acted beyond jurisdiction by directing reconsideration of that dropped issue and the related penalty. Such remand directions would improperly worsen the appellant's position in its own appeal and offend the principle of no reformatio in peius. The directions reopening clandestine removal were set aside, while the limited remand on stock shortage was left undisturbed. Case-Laws Central Excise Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330742