https://www.taxtmi.com/caselaws?id=42702 A show cause notice issued on remand was held not liable to be quashed at the threshold because it was tentative and the assessee could raise all objections before the Assistant Collector. The Assistant Collector, acting under remand, remained bound by the appellate directions until set aside by a superior forum and could not reopen the admissibility of the refund claim merely because of a later Supreme Court decision. His enquiry was confined to the matters left open, namely the claimed post-manufacturing elements, their actual incurrence, and the limitation direction already given. en-us Fri, 19 Jan 1990 00:00:00 +0530 Sat, 12 Jun 2010 17:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42702 A show cause notice issued on remand was held not liable to be quashed at the threshold because it was tentative and the assessee could raise all objections before the Assistant Collector. The Assistant Collector, acting under remand, remained bound by the appellate directions until set aside by a superior forum and could not reopen the admissibility of the refund claim merely because of a later Supreme Court decision. His enquiry was confined to the matters left open, namely the claimed post-manufacturing elements, their actual incurrence, and the limitation direction already given. Case-Laws Central Excise Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42702