TaxTMI 
TaxTMI 
1998 (7) TMI 153
X X X X Extracts X X X X
X X X X Extracts X X X X
....llant. Shri S. Kannan, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - In all these appeals common question of law involves, hence all are taken up together for disposal. The appellants filed an application under Rule 41 of the CEGAT (Procedure) Rules seeking stay of operation of the impugned orders-in-appeal of the Commissioner (Appeals) by which he has set aside ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to that extent the order of Commissioner (Appeals) to restrict the proceedings under Rule 7 has got inherent defect and against the principles of natural justice. He further submits that the Order-in-Original travels beyond the terms of show cause notice and therefore, the order of the Commissioner (Appeals) setting aside the order on this point is valid. However, giving direction to proceed under....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aspect pertaining to relationship between the appellants and buyer was not an issue in the show cause notice and hence, there cannot be any direction to the original authority on this point and is required to be given to the original authority is to restrict himself within the ambit of show cause notice. 5. On a careful consideration of the submissions, we notice that the issue lies ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....issioner (Appeals) himself has accepted the plea of the appellants that the Assistant Commissioner had proceeded beyond the terms of show cause notice and therefore, the order of the Assistant Commissioner has been set aside on violation of principles of natural justice, which we find it a proper order. However, the direction for re-determination has to be done as per Rule 7 of Valuation Rul....