https://www.taxtmi.com/caselaws?id=105873 An appellate forum must confine itself to the classification dispute actually decided in the order under appeal and to the rival contentions raised before it. Where the adjudicating authority had proceeded on Chapter 85 headings based on voltage, the appellate authority could not introduce a new tariff heading that had not been examined below. Because the appellate order travelled beyond the scope of the appeal, it was set aside. The matter was remanded for fresh decision on the original dispute after hearing the parties. en-us Thu, 21 Jan 1999 00:00:00 +0530 Sat, 10 Mar 2012 12:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105873 An appellate forum must confine itself to the classification dispute actually decided in the order under appeal and to the rival contentions raised before it. Where the adjudicating authority had proceeded on Chapter 85 headings based on voltage, the appellate authority could not introduce a new tariff heading that had not been examined below. Because the appellate order travelled beyond the scope of the appeal, it was set aside. The matter was remanded for fresh decision on the original dispute after hearing the parties. Case-Laws Central Excise Thu, 21 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105873