https://www.taxtmi.com/caselaws?id=102630 An appellate authority should not, by remand, direct amendment or reissuance of show cause notices so as to enlarge the dispute beyond the original notices. Here, the notices were issued within the normal limitation period, and the references to suppression and misstatement were treated as descriptive of alleged ineligibility for small-scale exemption, not as invocation of the extended period under the proviso to Section 11A of the Central Excises Act, 1944. Because the appellate order was unclear and did not finally decide the appeal on merits, it was set aside and the matter remanded for a fresh speaking order after hearing both sides. en-us Thu, 19 Jul 2001 00:00:00 +0530 Wed, 15 Feb 2012 15:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102630 An appellate authority should not, by remand, direct amendment or reissuance of show cause notices so as to enlarge the dispute beyond the original notices. Here, the notices were issued within the normal limitation period, and the references to suppression and misstatement were treated as descriptive of alleged ineligibility for small-scale exemption, not as invocation of the extended period under the proviso to Section 11A of the Central Excises Act, 1944. Because the appellate order was unclear and did not finally decide the appeal on merits, it was set aside and the matter remanded for a fresh speaking order after hearing both sides. Case-Laws Central Excise Thu, 19 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102630