https://www.taxtmi.com/caselaws?id=48558 On remand by the Tribunal, the assessee retained the right to raise all grounds before the appellate authority, and the appellate proceedings could not be confined to a single issue merely because the remand order referred to one point. The High Court noted that a remand for fresh decision after hearing does not curtail issues already raised in appeal unless the scope is expressly and validly limited. The restriction of the remand to one issue was therefore set aside to that extent, and the Commissioner (Appeals) was required to consider the full range of grounds. en-us Tue, 14 Jul 2009 00:00:00 +0530 Thu, 05 Aug 2010 11:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48558 On remand by the Tribunal, the assessee retained the right to raise all grounds before the appellate authority, and the appellate proceedings could not be confined to a single issue merely because the remand order referred to one point. The High Court noted that a remand for fresh decision after hearing does not curtail issues already raised in appeal unless the scope is expressly and validly limited. The restriction of the remand to one issue was therefore set aside to that extent, and the Commissioner (Appeals) was required to consider the full range of grounds. Case-Laws Central Excise Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48558