https://www.taxtmi.com/caselaws?id=358913 The adjudicating authority, on remand, cannot enlarge the scope of the Tribunal's directions by confirming duty or penalties against persons and demands that were not carried in appeal and had already attained finality. Where the remand is limited to the matters actually remitted, any adjudication beyond that scope is contrary to the remand order and cannot stand. Fresh adjudication is required in accordance with law and the earlier remand directions, after giving the appellant a fair opportunity of defence. en-us Tue, 03 Apr 2018 00:00:00 +0530 Sat, 21 Apr 2018 06:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358913 The adjudicating authority, on remand, cannot enlarge the scope of the Tribunal's directions by confirming duty or penalties against persons and demands that were not carried in appeal and had already attained finality. Where the remand is limited to the matters actually remitted, any adjudication beyond that scope is contrary to the remand order and cannot stand. Fresh adjudication is required in accordance with law and the earlier remand directions, after giving the appellant a fair opportunity of defence. Case-Laws Central Excise Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358913