https://www.taxtmi.com/caselaws?id=50247 An appellate authority must remain confined to the grounds actually raised in the appeal and cannot travel beyond the disputed issue to reopen unrelated findings. Where the matter before it concerned only refund of sale proceeds, it had no jurisdiction to reassess separate issues such as valuation and penalty that were not under challenge. By expanding the scope of review and directing de novo adjudication, the authority acted beyond its appellate jurisdiction. The impugned order was therefore unsustainable and was set aside. en-us Thu, 13 Jan 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50247 An appellate authority must remain confined to the grounds actually raised in the appeal and cannot travel beyond the disputed issue to reopen unrelated findings. Where the matter before it concerned only refund of sale proceeds, it had no jurisdiction to reassess separate issues such as valuation and penalty that were not under challenge. By expanding the scope of review and directing de novo adjudication, the authority acted beyond its appellate jurisdiction. The impugned order was therefore unsustainable and was set aside. Case-Laws Customs Thu, 13 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50247