CESTAT says remand cannot add penalty beyond show-cause notice
In short
The CESTAT said an authority cannot use a remand to add a penalty that was not already in the show-cause notice. It also noted that penalty under Rule 15(2) failed because suppression was not proved.
This matters because the case limits how far tax adjudication can go after a remand. The reporting does not say who the parties were or how much money was involved.
What the reporting says
The CESTAT held that an authority, on remand, cannot impose a penalty that was not earlier proposed in the show-cause notice. The publisher summary also says penalty under Rule 15(2) failed because suppression was not proved. The available reporting does not state the parties, the tax amount, or the broader case outcome.
Why it matters
The CESTAT ruled on the scope of remand in a tax adjudication matter, saying an authority cannot impose a penalty that was not originally proposed in the show-cause notice. The summary also says penalty under Rule 15(2) failed because suppression was not proved. The immediate effect is procedural relief for the affected assessee, but the names of the parties and the disputed amount are not stated.