https://www.taxtmi.com/caselaws?id=48588 Section 35A(3) permits the Commissioner (Appeals) to make necessary inquiry and deal with matters arising from the show cause notice and the appealed order, not only the exact grounds set out in the appeal memorandum. The appellate limitation was therefore read broadly, and the narrower construction urged by the applicants was rejected. Rebate entitlement also required strict proof of correlation between the exported fabrics and the claimed transactions, along with evidence of ownership, chain of dealings, and timely filing. On the record, the applicants failed to establish those links or the prescribed limitation, so the rebate claims were not sustained. en-us Tue, 11 Jul 2000 00:00:00 +0530 Thu, 05 Aug 2010 12:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48588 Section 35A(3) permits the Commissioner (Appeals) to make necessary inquiry and deal with matters arising from the show cause notice and the appealed order, not only the exact grounds set out in the appeal memorandum. The appellate limitation was therefore read broadly, and the narrower construction urged by the applicants was rejected. Rebate entitlement also required strict proof of correlation between the exported fabrics and the claimed transactions, along with evidence of ownership, chain of dealings, and timely filing. On the record, the applicants failed to establish those links or the prescribed limitation, so the rebate claims were not sustained. Case-Laws Central Excise Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48588