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2015 (10) TMI 829 - CESTAT CHENNAIPrinciple of natural justice - order beyond the scope of SCN - it was contended that they have preferred appeal only against addition of royalty amount ordered by the adjudicating authority whereas the Commissioner (Appeals) has gone beyond the grounds of appeal and suo moto set aside the order of the lower authority relating to acceptance of the transaction value. Held that:- appellant has accepted adjudication order insofar as it related to acceptance of transaction value and related party transaction and they preferred appeal only against addition of royalty amount to transaction value – Commissioner (A) can pass order enhancing duty or penalty but only after giving notice to appellant and then pass order – Commissioner (A) has not followed principles of natural justice and has violated procedure by going beyond grounds of appeal preferred by appellant and suo moto set aside order – Therefore impugned order set aside – Matter remanded back to commissioner (A) and decide matter afresh – Application disposed of.
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