https://www.taxtmi.com/caselaws?id=336139 In de novo proceedings, the adjudicating authority must comply strictly with the Tribunal's remand directions and cannot travel beyond them. Where the remand required re-determination of assessable value in accordance with CAS-4, compliance with that direction could not be treated as an error. A later challenge to the remand order itself was impermissible and should have been pursued in appropriate appellate proceedings when the remand was made. The Revenue's attempt to upset the fresh order amounted in substance to a belated attack on the earlier remand, and the fresh order passed in conformity with the remand directions was upheld. en-us Wed, 16 Nov 2016 00:00:00 +0530 Fri, 16 Dec 2016 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336139 In de novo proceedings, the adjudicating authority must comply strictly with the Tribunal's remand directions and cannot travel beyond them. Where the remand required re-determination of assessable value in accordance with CAS-4, compliance with that direction could not be treated as an error. A later challenge to the remand order itself was impermissible and should have been pursued in appropriate appellate proceedings when the remand was made. The Revenue's attempt to upset the fresh order amounted in substance to a belated attack on the earlier remand, and the fresh order passed in conformity with the remand directions was upheld. Case-Laws Central Excise Wed, 16 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336139