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    <title>2016 (12) TMI 971 - CESTAT  ALLAHABAD</title>
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    <description>Interest could not be demanded where the show cause notice did not propose recovery of interest and the adjudication order also did not direct payment of it. The appellate authority could not enlarge the scope of the original proceedings by introducing an interest demand for the first time in appeal, because a levy of interest must arise from the notice and the adjudication framework itself. The direction to pay interest was therefore unsustainable and was set aside, and the appeal succeeded to that extent.</description>
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      <description>Interest could not be demanded where the show cause notice did not propose recovery of interest and the adjudication order also did not direct payment of it. The appellate authority could not enlarge the scope of the original proceedings by introducing an interest demand for the first time in appeal, because a levy of interest must arise from the notice and the adjudication framework itself. The direction to pay interest was therefore unsustainable and was set aside, and the appeal succeeded to that extent.</description>
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