https://www.taxtmi.com/caselaws?id=125386 Commissioner (Appeals) was expected to exercise co-terminus appellate powers and deal with the limitation objection by a speaking order; failure to examine the issue and call for relevant information rendered the appellate order defective on that point. Liability under Rule 57CC of the Central Excise Rules, 1944 could not be sustained where the show cause notices were confined to classification and did not invoke that provision, because adjudication cannot travel beyond the scope of the notice or impose a charge not put to the assessee. The impugned order was set aside and the assessee succeeded on both objections. en-us Tue, 09 Sep 2008 00:00:00 +0530 Tue, 23 Oct 2012 16:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125386 Commissioner (Appeals) was expected to exercise co-terminus appellate powers and deal with the limitation objection by a speaking order; failure to examine the issue and call for relevant information rendered the appellate order defective on that point. Liability under Rule 57CC of the Central Excise Rules, 1944 could not be sustained where the show cause notices were confined to classification and did not invoke that provision, because adjudication cannot travel beyond the scope of the notice or impose a charge not put to the assessee. The impugned order was set aside and the assessee succeeded on both objections. Case-Laws Central Excise Tue, 09 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125386