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2009 (5) TMI 759 - CESTAT, CHENNAIOrder of Commissioner - scope of SCN - denial of benefit of N/N. 9/2000-C.E., dated 1-3-2000 - Held that: - The ground on which the lower appellate authority has denied the benefit of the notification is not a ground either contained in the SCN or a ground on which the benefit was denied by the adjudicating authority. It is a new ground trotted out for the first time by the Commissioner. He has traversed beyond the SCN and the adjudication order which is not permissible in law - appeal allowed - decided in favor of appellant.
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