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2004 (1) TMI 130 - CESTAT, NEW DELHIExtract: .......ansporter. But this was never the ground set out in the show cause notice. The learned Commissioner (Appeals) has thus travelled beyond the scope of the show cause notice. Therefore, the impugned order passed by him cannot be sustained and is set aside. The matter is sent back to the Commissioner (Appeals) for fresh decision in accordance with law.
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