https://www.taxtmi.com/caselaws?id=210689 An appellate authority cannot go beyond the scope of the assessee's appeal: where the appeal challenged only penalty, examination of limitation and invocation of the extended period was outside jurisdiction and required reconsideration. The finding that there was no wilful suppression or misstatement also could not stand because the record, including the Rule 173C(3A) declaration and the Section 14 statement, indicated that receipt of dies and moulds on loan basis had not been disclosed. As that finding directly affected the applicability of Section 11AC of the Central Excise Act, the penalty issue likewise had to be reconsidered. The order was set aside and the matter remitted for a fresh, reasoned decision after hearing the assessee. en-us Tue, 26 Jul 2011 00:00:00 +0530 Wed, 15 Feb 2012 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210689 An appellate authority cannot go beyond the scope of the assessee's appeal: where the appeal challenged only penalty, examination of limitation and invocation of the extended period was outside jurisdiction and required reconsideration. The finding that there was no wilful suppression or misstatement also could not stand because the record, including the Rule 173C(3A) declaration and the Section 14 statement, indicated that receipt of dies and moulds on loan basis had not been disclosed. As that finding directly affected the applicability of Section 11AC of the Central Excise Act, the penalty issue likewise had to be reconsidered. The order was set aside and the matter remitted for a fresh, reasoned decision after hearing the assessee. Case-Laws Central Excise Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210689