https://www.taxtmi.com/highlights?id=66103 Jurisdiction - scope of SCN - The Appellate Authority be it the Commissioner (Appeals) or the Tribunal is not empowered to issue directions which traverse beyond show cause notice. It seems that the order of the Tribunal affirming the order of the Commissioner (Appeals) is bad insofar as it affirms directions which traverse beyond show cause notice and hence it is set aside. - HC en-us Tue, 18 Oct 2022 08:51:06 +0530 Tue, 18 Oct 2022 08:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66103 Jurisdiction - scope of SCN - The Appellate Authority be it the Commissioner (Appeals) or the Tribunal is not empowered to issue directions which traverse beyond show cause notice. It seems that the order of the Tribunal affirming the order of the Commissioner (Appeals) is bad insofar as it affirms directions which traverse beyond show cause notice and hence it is set aside. - HC Highlights Customs Tue, 18 Oct 2022 08:51:06 +0530 https://www.taxtmi.com/highlights?id=66103