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    <title>2002 (8) TMI 1 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling that the Commissioner exceeded authority by demanding service tax and interest through revisionary powers beyond the scope of the original show cause notice. The decision emphasized that revisionary authority is limited by issues raised in the notice and cannot introduce new liabilities not initially proposed.</description>
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      <description>The Tribunal allowed the appeal, ruling that the Commissioner exceeded authority by demanding service tax and interest through revisionary powers beyond the scope of the original show cause notice. The decision emphasized that revisionary authority is limited by issues raised in the notice and cannot introduce new liabilities not initially proposed.</description>
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