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2008 (5) TMI 522 - CESTAT, MUMBAIOrder of Commissioner (Appeals) - Classification of Brown Sugar - scope of SCN - Held that: - The Commissioner (Appeals) went beyond the scope of show cause notice, when he decided the classification of brown sugar under Chapter sub-heading 1701.39 as this was not the subject matter in the show cause notice. Therefore, the order passed by the Commissioner (Appeals) is not legal and proper - appeal allowed - decided in favor of Revenue.
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