https://www.taxtmi.com/caselaws?id=124607 Observations by an appellate authority on appropriation of sale proceeds and the rights of creditors were unnecessary where those matters were outside the scope of the appeal. The Tribunal held that issues not forming part of the controversy before it did not require examination, and that findings on matters beyond the record were unwarranted. The impugned observations were deleted. en-us Mon, 14 Jul 2008 00:00:00 +0530 Wed, 03 Oct 2012 13:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124607 Observations by an appellate authority on appropriation of sale proceeds and the rights of creditors were unnecessary where those matters were outside the scope of the appeal. The Tribunal held that issues not forming part of the controversy before it did not require examination, and that findings on matters beyond the record were unwarranted. The impugned observations were deleted. Case-Laws Central Excise Mon, 14 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124607