https://www.taxtmi.com/caselaws?id=101370 A quasi-judicial appellate order cannot be sustained where a jurisdictional objection is left undecided and the reasoning travels beyond the scope of the show cause notice. The appellate authority was required to address the threshold jurisdictional issue before considering other grounds, and failure to do so rendered the order unsustainable. The impugned order was set aside and the matter remanded to the Commissioner (Appeals) for de novo disposal after hearing both parties. The merits of confiscation or penalty were not finally determined. en-us Mon, 28 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101370 A quasi-judicial appellate order cannot be sustained where a jurisdictional objection is left undecided and the reasoning travels beyond the scope of the show cause notice. The appellate authority was required to address the threshold jurisdictional issue before considering other grounds, and failure to do so rendered the order unsustainable. The impugned order was set aside and the matter remanded to the Commissioner (Appeals) for de novo disposal after hearing both parties. The merits of confiscation or penalty were not finally determined. Case-Laws Customs Mon, 28 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101370