https://www.taxtmi.com/caselaws?id=54697 An appellate remand cannot be sustained when it rests on a ground not raised in the show cause notice. The Department had questioned denial of notification benefit only on specified grounds concerning the certifying authority and whether wires and cables fell within the notification, but the Commissioner (Appeals) remanded the matter on a different basis by treating the benefit as confined to pollution control equipment manufacturing units. That new basis travelled beyond the notice, so the remand order was set aside and relief followed for the assessee. en-us Fri, 14 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 15:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54697 An appellate remand cannot be sustained when it rests on a ground not raised in the show cause notice. The Department had questioned denial of notification benefit only on specified grounds concerning the certifying authority and whether wires and cables fell within the notification, but the Commissioner (Appeals) remanded the matter on a different basis by treating the benefit as confined to pollution control equipment manufacturing units. That new basis travelled beyond the notice, so the remand order was set aside and relief followed for the assessee. Case-Laws Central Excise Fri, 14 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54697