2010 (5) TMI 341

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....Judicial Member - This stay petition is filed by the revenue for staying the operation of the impugned order.   2. After hearing both sides, we find that the ld. Commissioner (Appeals) has set aside the impugned order and directed the adjudicating authority for fresh order on the issues limited to the show-cause notice only.   3. Ld. DR would submit that the ld. Commissioner (Appea....

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....show-cause notice only. The issues which have been covered in the impugned order without proper notice to the appellants and are outside the purview of the original show-cause notice, may be taken in separate proceedings through issue of an appropriate notice."   7. It can be noted from the above finding that the ld. Commissioner (Appeals) has remanded the matter back to the adjudicating a....