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2008 (4) TMI 283 - HC - Central ExciseJurisdiction of Appellate Authority to act under the second proviso to sub-section (3) of Section 35A - order made by the appellate authority is without jurisdiction as the appellate authority has travelled beyond the subject matter of the appeal – appellate authority is required to issue a SCN containing basis, material, reasons for forming an opinion – since no such notice is issued, exercise of powers under above proviso is not fulfilled by appellate authority – appellate order is quashed
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