https://www.taxtmi.com/caselaws?id=367015 The Appellate Tribunal CESTAT Hyderabad held that the reviewing authority's jurisdiction under Section 84 of the Finance Act, 1994 is limited to the allegations in the original show cause notice. The Tribunal found that introducing new grounds beyond the scope of the initial notice was impermissible. As the Adjudicating Authority did not address the new allegations initially, the impugned order was set aside. The appeal was allowed solely on the issue of jurisdiction, and the impugned order was overturned. en-us Tue, 24 Jul 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367015 The Appellate Tribunal CESTAT Hyderabad held that the reviewing authority's jurisdiction under Section 84 of the Finance Act, 1994 is limited to the allegations in the original show cause notice. The Tribunal found that introducing new grounds beyond the scope of the initial notice was impermissible. As the Adjudicating Authority did not address the new allegations initially, the impugned order was set aside. The appeal was allowed solely on the issue of jurisdiction, and the impugned order was overturned. Case-Laws Service Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367015