CEGAT Tribunal dismisses appeal for lack of grounds aligned with show-cause notice. Remand denied.

The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeal as the grounds raised were not based on the show-cause notice. The Tribunal cannot remand the matter in such cases, as it would amount to allowing a new case not in the notice. Citing a Supreme Court judgment, the application was found without merit and dismissed.

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The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeal as the grounds raised were not based on the show-cause notice. The Tribunal cannot remand the matter in such cases, as it would amount to allowing a new case not in the notice. Citing a Supreme Court judgment, the application was found without merit and dismissed.

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