https://www.taxtmi.com/caselaws?id=336536 The Appellate Tribunal CESTAT Kolkata upheld the dismissal of the Revenue's appeal. The appeal was dismissed due to the introduction of new grounds by the department that were not part of the original show cause notice. The judgment emphasized the importance of sticking to the issues raised in the notice and not building a case on assumptions or presumptions. The decision highlighted that a case must be established on facts within the scope of the original allegations, ultimately ruling in favor of the respondent. en-us Thu, 25 Aug 2016 00:00:00 +0530 Thu, 22 Dec 2016 22:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336536 The Appellate Tribunal CESTAT Kolkata upheld the dismissal of the Revenue's appeal. The appeal was dismissed due to the introduction of new grounds by the department that were not part of the original show cause notice. The judgment emphasized the importance of sticking to the issues raised in the notice and not building a case on assumptions or presumptions. The decision highlighted that a case must be established on facts within the scope of the original allegations, ultimately ruling in favor of the respondent. Case-Laws Service Tax Thu, 25 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336536