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    <title>2023 (6) TMI 301 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the Commissioner (Appeals) lacked jurisdiction to issue a fresh show cause notice beyond the scope of the original notice. The order dated 31.03.2021 was set aside, and the matter was remitted back to the Commissioner (Appeals) to confine the decision to the original show cause notice dated 07.09.2017 and the order dated 19.03.2018. The appeal was allowed on this basis.</description>
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      <description>The Tribunal held that the Commissioner (Appeals) lacked jurisdiction to issue a fresh show cause notice beyond the scope of the original notice. The order dated 31.03.2021 was set aside, and the matter was remitted back to the Commissioner (Appeals) to confine the decision to the original show cause notice dated 07.09.2017 and the order dated 19.03.2018. The appeal was allowed on this basis.</description>
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