9911796707
TMI Blog1998 (7) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... rder 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 the impugned orders and remanded the case to the Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rule 7 of Valuation Rules is wrong and requires to be modified at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue 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 in a short compass and therefore, we dispose of the stay applications as infructuous and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner 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 Rules read with Section 4 of the Act is to be modified. We therefore, modify the Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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