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    <title>2018 (6) TMI 920 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the order confirming a demand and imposing a penalty against M/s. Blue Star Ltd., as the Commissioner exceeded the scope of the remand by delving into issues not referred to him. The Commissioner failed to examine the specific issue for which the remand was made, leading to the decision being deemed beyond the remand&#039;s scope. The matter was remanded to the Commissioner to decide within the limited scope specified in the previous order, emphasizing the importance of adhering to remand orders and not exceeding the issues referred for reconsideration.</description>
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      <description>The Tribunal set aside the order confirming a demand and imposing a penalty against M/s. Blue Star Ltd., as the Commissioner exceeded the scope of the remand by delving into issues not referred to him. The Commissioner failed to examine the specific issue for which the remand was made, leading to the decision being deemed beyond the remand&#039;s scope. The matter was remanded to the Commissioner to decide within the limited scope specified in the previous order, emphasizing the importance of adhering to remand orders and not exceeding the issues referred for reconsideration.</description>
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