https://www.taxtmi.com/caselaws?id=48790 A remand for fresh adjudication was unwarranted where the Assistant Collector was acting within jurisdiction conferred by the Central Board of Excise and Customs and no jurisdictional challenge had been raised in the appeal. In those circumstances, the Commissioner (Appeals) should have decided the Modvat dispute on merits rather than send it back for re-adjudication. The remand was therefore set aside as unnecessary and burdensome, and the matter was restored to the appellate file for expeditious disposal on merits after hearing the parties. en-us Tue, 04 Apr 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48790 A remand for fresh adjudication was unwarranted where the Assistant Collector was acting within jurisdiction conferred by the Central Board of Excise and Customs and no jurisdictional challenge had been raised in the appeal. In those circumstances, the Commissioner (Appeals) should have decided the Modvat dispute on merits rather than send it back for re-adjudication. The remand was therefore set aside as unnecessary and burdensome, and the matter was restored to the appellate file for expeditious disposal on merits after hearing the parties. Case-Laws Central Excise Tue, 04 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48790