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    <title>2005 (3) TMI 144 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>An adjudicating authority cannot exceed the limits of a Tribunal&#039;s remand and confirm a classification or demand beyond the appellate directions. The Gujarat High Court held that, in the dispute over emery stones used in domestic electrical flour mills, the impugned order had gone beyond the remand by classifying the goods under Chapter Heading 85.09 and sustaining the demand in the original proceedings. To that extent, the order could not stand and was quashed and set aside. The petition was therefore allowed only to the limited extent of the remand transgression.</description>
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    <pubDate>Fri, 18 Mar 2005 00:00:00 +0530</pubDate>
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      <title>2005 (3) TMI 144 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=47428</link>
      <description>An adjudicating authority cannot exceed the limits of a Tribunal&#039;s remand and confirm a classification or demand beyond the appellate directions. The Gujarat High Court held that, in the dispute over emery stones used in domestic electrical flour mills, the impugned order had gone beyond the remand by classifying the goods under Chapter Heading 85.09 and sustaining the demand in the original proceedings. To that extent, the order could not stand and was quashed and set aside. The petition was therefore allowed only to the limited extent of the remand transgression.</description>
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      <pubDate>Fri, 18 Mar 2005 00:00:00 +0530</pubDate>
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