https://www.taxtmi.com/caselaws?id=218132 The Tribunal allowed the appeal by M/s. Ispat Industries Ltd. regarding the classification of imported goods, setting aside the Commissioner (Appeals)' decision to classify the goods under a different heading beyond the scope of the show-cause notice. Emphasizing the importance of adhering to the notice's allegations, the Tribunal ruled that the appellate authority cannot exceed the relief sought, citing the case law precedent. The impugned order was deemed improper, and consequential relief, if any, was granted to the appellant. en-us Wed, 01 Feb 2012 00:00:00 +0530 Thu, 27 Sep 2012 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218132 The Tribunal allowed the appeal by M/s. Ispat Industries Ltd. regarding the classification of imported goods, setting aside the Commissioner (Appeals)' decision to classify the goods under a different heading beyond the scope of the show-cause notice. Emphasizing the importance of adhering to the notice's allegations, the Tribunal ruled that the appellate authority cannot exceed the relief sought, citing the case law precedent. The impugned order was deemed improper, and consequential relief, if any, was granted to the appellant. Case-Laws Central Excise Wed, 01 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218132