https://www.taxtmi.com/caselaws?id=52481 In de novo proceedings after remand, an adjudicating authority must stay within the scope of the remand and cannot reopen a liability issue already conclusively decided by the Tribunal. The Tribunal had earlier held, in relation to Notification No. 214/86-C.E., that any duty arising from non-fulfilment of the notification conditions would rest on the supplier of raw material, not the manufacturer, and that finding had not been challenged in a higher forum. The lower authority was therefore bound by that remand order and could not fasten duty on the respondents contrary to it. The Revenue's challenge failed. en-us Wed, 08 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 10:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52481 In de novo proceedings after remand, an adjudicating authority must stay within the scope of the remand and cannot reopen a liability issue already conclusively decided by the Tribunal. The Tribunal had earlier held, in relation to Notification No. 214/86-C.E., that any duty arising from non-fulfilment of the notification conditions would rest on the supplier of raw material, not the manufacturer, and that finding had not been challenged in a higher forum. The lower authority was therefore bound by that remand order and could not fasten duty on the respondents contrary to it. The Revenue's challenge failed. Case-Laws Central Excise Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52481