Adjudicating Authority cannot go beyond the Scope of SCN: CESTAT

Suraj Electronics P. Ltd. Vs Commissioner of Customs (Imports) (CESTAT Chennai) It is noticed by Commissioner (Appeals) that stay was granted waiving the requirement of pre-deposit, observing that the appellant was not served with the show cause notice and the order passed by the original authority. Further, in para-11, the Commissioner (Appeals) has set aside the order of confirmation but has upheld the show cause notice, which we find to be improper. On perusal of the order passed by the original authority, it is seen that a notice was issued under sub-section (1) of Section 28 of the Custom...