https://www.taxtmi.com/caselaws?id=343135 The earlier remand confined the adjudication to Modvat credit and verification of the credit relatable to doubled yarn, so the adjudicating authority could not reopen issues on manufacture or exemption under Notification No. 35/95-CE. At the same time, the authority remained bound to re-quantify the duty demand correctly, including examination of the assessee's claim that the liability was lower. The impugned order was set aside only for limited re-quantification, and the matter was sent back for fresh duty calculation after giving the assessee an opportunity to explain its position. en-us Mon, 17 Apr 2017 00:00:00 +0530 Fri, 19 May 2017 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343135 The earlier remand confined the adjudication to Modvat credit and verification of the credit relatable to doubled yarn, so the adjudicating authority could not reopen issues on manufacture or exemption under Notification No. 35/95-CE. At the same time, the authority remained bound to re-quantify the duty demand correctly, including examination of the assessee's claim that the liability was lower. The impugned order was set aside only for limited re-quantification, and the matter was sent back for fresh duty calculation after giving the assessee an opportunity to explain its position. Case-Laws Central Excise Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343135