https://www.taxtmi.com/caselaws?id=195978 The Tribunal set aside the Commissioner (Appeals)'s order directing re-examination under Section 111(d) of the Customs Act, 1962, as it exceeded the appeal's scope. The Tribunal emphasized the need to confine appeals to the issues raised before the Original Adjudicating Authority, ruling that introducing new grounds beyond the original adjudication is impermissible. Consequently, the appellant's challenge was successful, leading to the appeal being allowed and granting relief in favor of the appellant. en-us Thu, 17 Nov 2016 00:00:00 +0530 Thu, 16 Nov 2017 06:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195978 The Tribunal set aside the Commissioner (Appeals)'s order directing re-examination under Section 111(d) of the Customs Act, 1962, as it exceeded the appeal's scope. The Tribunal emphasized the need to confine appeals to the issues raised before the Original Adjudicating Authority, ruling that introducing new grounds beyond the original adjudication is impermissible. Consequently, the appellant's challenge was successful, leading to the appeal being allowed and granting relief in favor of the appellant. Case-Laws Customs Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195978