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    <title>2023 (7) TMI 1115 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the order-in-original and remanded the case for de-novo adjudication, finding that the Commissioner (Appeals) exceeded the scope of the show cause notice and violated principles of natural justice by relying on undisclosed verification reports. The Tribunal did not address the merits of the credit reversal issue but remanded it for further consideration. The extended period of limitation issue was also remanded for reconsideration, emphasizing the need to review all procedural and substantive aspects.</description>
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      <description>The Tribunal set aside the order-in-original and remanded the case for de-novo adjudication, finding that the Commissioner (Appeals) exceeded the scope of the show cause notice and violated principles of natural justice by relying on undisclosed verification reports. The Tribunal did not address the merits of the credit reversal issue but remanded it for further consideration. The extended period of limitation issue was also remanded for reconsideration, emphasizing the need to review all procedural and substantive aspects.</description>
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