https://www.taxtmi.com/caselaws?id=104454 A remand application under Section 35E(2) was held not maintainable where the Revenue relied on grounds that travelled beyond the show cause notice and were never part of the original adjudication. The adjudicating authority had considered only the alleged failure to produce sale bills and supporting documents for deductions, while the appellate grounds sought to introduce issues on relationship between service centres/dealers and valuation under Rule 7. Because those matters were outside the original controversy, the Commissioner (Appeals) could not sustain a de novo remand on them, and the remand order was set aside. en-us Thu, 09 Nov 2000 00:00:00 +0530 Wed, 29 Feb 2012 11:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104454 A remand application under Section 35E(2) was held not maintainable where the Revenue relied on grounds that travelled beyond the show cause notice and were never part of the original adjudication. The adjudicating authority had considered only the alleged failure to produce sale bills and supporting documents for deductions, while the appellate grounds sought to introduce issues on relationship between service centres/dealers and valuation under Rule 7. Because those matters were outside the original controversy, the Commissioner (Appeals) could not sustain a de novo remand on them, and the remand order was set aside. Case-Laws Central Excise Thu, 09 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104454