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    <title>2025 (1) TMI 225 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned order, finding that the adjudicating authority exceeded its jurisdiction by revisiting settled issues not appealed by the Revenue. The Tribunal emphasized that the scope of an appeal is limited to the grievances raised by the appellant, and the authority&#039;s attempt to reassess settled issues constituted an overreach. It directed a de-novo order limited to the normal period of dispute, ensuring the appellant&#039;s cooperation in providing necessary documentation, thereby reinforcing the principle that appellate review is confined to the appellant&#039;s specific grievances.</description>
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      <link>https://www.taxtmi.com/caselaws?id=764163</link>
      <description>The Tribunal set aside the impugned order, finding that the adjudicating authority exceeded its jurisdiction by revisiting settled issues not appealed by the Revenue. The Tribunal emphasized that the scope of an appeal is limited to the grievances raised by the appellant, and the authority&#039;s attempt to reassess settled issues constituted an overreach. It directed a de-novo order limited to the normal period of dispute, ensuring the appellant&#039;s cooperation in providing necessary documentation, thereby reinforcing the principle that appellate review is confined to the appellant&#039;s specific grievances.</description>
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