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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal Allowed: New Grounds Rejected</h1> The appeal was allowed by the Appellate Tribunal CESTAT, Mumbai as the rejection of the appeal on new grounds not raised in the show cause notice was ... Show cause notice - Scope The Appellate Tribunal CESTAT, Mumbai heard both sides. The appellants informed the Department about a burning loss of 3% while converting ingots to slugs. The Commissioner (Appeals) disallowed the loss, stating it was hypothetical without actual figures. The rejection of the appeal on new grounds not raised in the show cause notice is without legal authority. The impugned order is set aside, and the appeal is allowed.

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