https://www.taxtmi.com/caselaws?id=53689 In remand proceedings, the adjudicating authority must confine itself strictly to the scope of the earlier remand directions and cannot enlarge the dispute beyond the matter remanded. Here, the remand was limited to re-computation of duty for about 13 lakh PET bottles after reassessing assessable value and clandestine manufacture evidence, but the authority confirmed duty on more than 31 lakh bottles by treating additional clearances as part of the same demand. That approach was held to be beyond the remand remit, and the matter had to be sent back for fresh adjudication within the original remand limits. en-us Wed, 29 Sep 2004 00:00:00 +0530 Thu, 14 Oct 2010 16:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53689 In remand proceedings, the adjudicating authority must confine itself strictly to the scope of the earlier remand directions and cannot enlarge the dispute beyond the matter remanded. Here, the remand was limited to re-computation of duty for about 13 lakh PET bottles after reassessing assessable value and clandestine manufacture evidence, but the authority confirmed duty on more than 31 lakh bottles by treating additional clearances as part of the same demand. That approach was held to be beyond the remand remit, and the matter had to be sent back for fresh adjudication within the original remand limits. Case-Laws Central Excise Wed, 29 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53689