https://www.taxtmi.com/caselaws?id=42009 Revisional jurisdiction under Section 82(2) of the Gold (Control) Act is limited to examining the legality or propriety of the subordinate authority's order on the record that existed when the adjudication was completed. The revisional authority cannot rely on later-obtained reports, inspections, or other fresh material to fill gaps in the original case or to restart the investigation. Finality of investigation and finality of adjudication are distinct, and subsequently procured evidence cannot be used to reopen an order already passed after completion of proceedings. On that basis, the Central Government could not invoke revision on the later Mint Master's report and inspection, and the show-cause notice was quashed. en-us Fri, 28 Aug 1987 00:00:00 +0530 Tue, 08 Jun 2010 15:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42009 Revisional jurisdiction under Section 82(2) of the Gold (Control) Act is limited to examining the legality or propriety of the subordinate authority's order on the record that existed when the adjudication was completed. The revisional authority cannot rely on later-obtained reports, inspections, or other fresh material to fill gaps in the original case or to restart the investigation. Finality of investigation and finality of adjudication are distinct, and subsequently procured evidence cannot be used to reopen an order already passed after completion of proceedings. On that basis, the Central Government could not invoke revision on the later Mint Master's report and inspection, and the show-cause notice was quashed. Case-Laws Central Excise Fri, 28 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42009