https://www.taxtmi.com/caselaws?id=753764 An adjudicating authority acting on remand must stay within the remand directions and cannot reopen issues already set aside, including duty on hard pitch, extra hard pitch, soft pitch and total pitch. The settled principle applied is that an adjudication cannot travel beyond the scope of the show cause notice, and a defect in the notice cannot be cured at the adjudication or appellate stage. On that basis, the remand proceedings were confined to PCM and the assessee's claim to Notification No. 28/89-C.E.; the quantification of duty on PCM with interest under the Central Excise Act was treated as consistent with the remand. en-us Fri, 10 May 2024 00:00:00 +0530 Sat, 08 Jun 2024 21:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753764 An adjudicating authority acting on remand must stay within the remand directions and cannot reopen issues already set aside, including duty on hard pitch, extra hard pitch, soft pitch and total pitch. The settled principle applied is that an adjudication cannot travel beyond the scope of the show cause notice, and a defect in the notice cannot be cured at the adjudication or appellate stage. On that basis, the remand proceedings were confined to PCM and the assessee's claim to Notification No. 28/89-C.E.; the quantification of duty on PCM with interest under the Central Excise Act was treated as consistent with the remand. Case-Laws Central Excise Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753764