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2018 (6) TMI 920 - AT - Central ExciseScope of remand order - The Commissioner instead of limiting himself to the issue remanded, treated the CESTAT order as full remand order and has gone into the issue which were not referred to him in remand - Held that:- The only thing that the Commissioner was required to check was if the endorsement appears on those challans or not. There is no finding in the order of Commissioner regarding availability of endorsement on the challans pertaining to ₹ 14 lakhs of duty. He has gone into the entire show-cause notice and decided the issue afresh as a full remand. The impugned order is not sustained as it goes beyond the scope of remand. The matter is remanded to the Commissioner to decide the issue limiting himself to the scope of remand - appeal allowed by way of remand.
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