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2019 (8) TMI 1489 - CESTAT NEW DELHIScope of SCN - Refund of Excise Duty - applicability of time limitation prescribed under section 11(B) of the Central Excise Act - the Assistant Commissioner went beyond the scope of SCN - HELD THAT:- It was imperative for the Commissioner to have confined himself to the issue raised in the show cause notice but what transpires from the Order passed by the Commissioner is that the Commissioner instead of examining this limited issue relating to limitation went beyond the show cause notice and in fact went to the extent of observing that it was necessary for the adjudicating authority to have examined whether the supply by the Appellant qualifies “export of goods” - the show cause notice did not call upon the Appellant to submit a reply on this issue and in fact proceeded on the footing that the sale of goods by a duty free shop to outbound international passengers was “export of goods”. This was not even the allegation in the show cause notice and in fact the show cause notice proceeded on the footing that the Appellant qualified as an exporter of goods. In the earlier paragraphs of this order it has been held that the adjudicating authority or the appellate authority cannot go beyond the allegations contained in the show cause notice. It would, therefore, not be necessary to consider the submission of the learned Authorized Representative of the Department - Appeal allowed - decided in favor of appellant.
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