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2010 (10) TMI 781 - CESTAT BANGALORESCN - appellate authority cannot go beyond the allegations raised in the show-cause notice, a new case cannot be made out in an appeal stage, order is liable to be set aside and remanded back to the ld. Commissioner (Appeals), order set aside and the matter is remanded back to the ld. Commissioner (Appeals), to reconsider the issue after following the principles of natural justice, to decide the issue within the allegations made in the show-cause notice and findings recorded by the Adjudicating Authority and the grounds of appeal. The appeal is allowed by way of remand.
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