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2012 (11) TMI 147 - AT - Central ExciseSCN – Held that:- Commissioner of Central Excise could not have passed the order upon points not arising out of the decision or order of the subordinate adjudicating authority and could not have relied on new material - Commissioner (Appeal) has gone beyond the show-cause notice and the relief sought from him. Therefore, the impugned order is not legal and proper, accordingly, is set aside - appeal is allowed
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