https://www.taxtmi.com/caselaws?id=338358 An appellate authority must stay within the scope of the appeal before it and cannot record conclusive findings on issues not arising for decision, especially where the opposite party has filed no cross-appeal. Here, the Tribunal was seized only of the assessee's entitlement to exemption, but it went on to make observations on entitlement to Cenvat credit and possible reversal of input credit. Those remarks travelled beyond the subject matter of the appeal and could not be sustained because the alternative credit issue had not been examined in the original adjudication and was not properly before the Tribunal. en-us Wed, 18 Jan 2017 00:00:00 +0530 Fri, 17 Nov 2017 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338358 An appellate authority must stay within the scope of the appeal before it and cannot record conclusive findings on issues not arising for decision, especially where the opposite party has filed no cross-appeal. Here, the Tribunal was seized only of the assessee's entitlement to exemption, but it went on to make observations on entitlement to Cenvat credit and possible reversal of input credit. Those remarks travelled beyond the subject matter of the appeal and could not be sustained because the alternative credit issue had not been examined in the original adjudication and was not properly before the Tribunal. Case-Laws Central Excise Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338358