https://www.taxtmi.com/caselaws?id=253070 An appellate tribunal that excludes material not forming part of the show cause notice or adjudication order must still decide the appeal on the available record. It cannot set aside the appellate order solely for breach of natural justice without reaching a merits-based conclusion or directing an appropriate remand. Here, the Tribunal's disposal of the appeal without adjudicating the controversy on merits was held erroneous, and the matter was remanded for fresh consideration on all aspects. The issue was answered in favour of the Revenue, and the Tribunal's order was set aside. en-us Thu, 30 Oct 2014 00:00:00 +0530 Thu, 07 Jan 2016 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253070 An appellate tribunal that excludes material not forming part of the show cause notice or adjudication order must still decide the appeal on the available record. It cannot set aside the appellate order solely for breach of natural justice without reaching a merits-based conclusion or directing an appropriate remand. Here, the Tribunal's disposal of the appeal without adjudicating the controversy on merits was held erroneous, and the matter was remanded for fresh consideration on all aspects. The issue was answered in favour of the Revenue, and the Tribunal's order was set aside. Case-Laws Central Excise Thu, 30 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253070