https://www.taxtmi.com/caselaws?id=361545 Where an earlier remand order does not specifically decide limitation, the issue remains open for consideration in later appellate proceedings. The Commissioner (Appeals) may therefore examine limitation if the remand confined adjudication to other specified points and left that question untouched. On that basis, the Revenue's objection that limitation was beyond the scope of remand was held unsustainable, and the appellate authority's competence to decide the issue was affirmed. en-us Fri, 09 Mar 2018 00:00:00 +0530 Thu, 05 Mar 2020 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361545 Where an earlier remand order does not specifically decide limitation, the issue remains open for consideration in later appellate proceedings. The Commissioner (Appeals) may therefore examine limitation if the remand confined adjudication to other specified points and left that question untouched. On that basis, the Revenue's objection that limitation was beyond the scope of remand was held unsustainable, and the appellate authority's competence to decide the issue was affirmed. Case-Laws Central Excise Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361545