2008 (2) TMI 201

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....yumna G.H., Advocate, for the appellant Shri K. Sambi Reddi, Authorised Representative (JDR), for the Revenue [Order per Dr. S.L. Peeran Member (J)] - This appeal arises from Order-in-Appeal No. 37/2007 dated 31.08.2007 by which the Commissioner (Appeals) has remanded the case for de novo to the Deputy Commissioner of Service Tax in the light of the observations made by him in the impugned o....

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....d to the Commissioner (Appeals) so that they can explain to the Commissioner (Appeals) afresh. 3. The learned JDR submits that there is no infirmity in the Commissioner(Appeals)'s findings. 4. On a careful consideration, we notice that the appellants have relied on the following case-laws to support their plea on merits. (i) CCE Vs. HMM Ltd.- 1995 (76) ELT 497(SC) (ii) ....

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....e learned Counsel further submits that the terms and demands are beyond the allegations made in the Show Cause Notice. 5. We have considered the pleas and we find that there is sufficient reason in making these grounds by the appellants. The fundamental principle of law is that the adjudication has to be within the four corners of the allegation made in the Show Cause Notice. Any findings given....