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    <title>2019 (3) TMI 941 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal overturned the Commissioner&#039;s decision to consider new issues beyond the allegations in the show cause notice in the de novo adjudication, emphasizing that such actions were impermissible. The impugned order was set aside, and the matter was remanded to the adjudicating authority to make a fresh decision within the original scope of the allegations and the Tribunal&#039;s previous directions. The appeals were allowed, and the case was remanded for reconsideration while keeping all issues open.</description>
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      <description>The Tribunal overturned the Commissioner&#039;s decision to consider new issues beyond the allegations in the show cause notice in the de novo adjudication, emphasizing that such actions were impermissible. The impugned order was set aside, and the matter was remanded to the adjudicating authority to make a fresh decision within the original scope of the allegations and the Tribunal&#039;s previous directions. The appeals were allowed, and the case was remanded for reconsideration while keeping all issues open.</description>
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