https://www.taxtmi.com/caselaws?id=344698 In de novo adjudication, the adjudicating authority remains confined to the scope of the remand order and cannot reopen the entire matter for fresh consideration. Here, the authority examined the relevant material within the remand terms and passed a reasoned order dropping the excise proceedings, which was correctly sustained in appeal. The Revenue's challenge failed because its memorandum of appeal merely repeated the original allegations and did not specifically controvert the remand-based findings. The Tribunal therefore found no merit in the Revenue's appeals and upheld the order dropping the proceedings. en-us Tue, 16 May 2017 00:00:00 +0530 Sat, 24 Jun 2017 08:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344698 In de novo adjudication, the adjudicating authority remains confined to the scope of the remand order and cannot reopen the entire matter for fresh consideration. Here, the authority examined the relevant material within the remand terms and passed a reasoned order dropping the excise proceedings, which was correctly sustained in appeal. The Revenue's challenge failed because its memorandum of appeal merely repeated the original allegations and did not specifically controvert the remand-based findings. The Tribunal therefore found no merit in the Revenue's appeals and upheld the order dropping the proceedings. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344698