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2023 (4) TMI 355 - CESTAT CHENNAIScope of SCN - Denial of Benefit of exemption N/N. 88/94-Cus. dated 01.03.1994 - Non-production of end-use certificate from the jurisdictional Central Excise authorities - HELD THAT:- On perusal of the impugned order, 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 is found 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 Customs Act, 1962 demanding duty to the tune of Rs.49,062/- for the reason that the exemption is only for duty that is in excess of 30% and not 20%. However, it is seen that amount of Rs.2,20,777/- has been confirmed by the original authority on the ground that the appellant has not produced end-use certificate. Indeed, the said finding is beyond the scope of the SCN. On perusal of Notification No.89/1994, it is found that there is no such condition attached to the goods imported under List-C. The argument put forward by the Ld. Counsel alleging that the original authority has confirmed a higher amount on grounds which are not alleged in the SCN and has thus traversed beyond the SCN is not without substance. There is also no evidence available from the impugned order or from the records that SCN and the OIO have been served on the appellant. The said plea has been put forward by the appellant from the very beginning of the litigation. The demand cannot sustain and is set aside - appeal allowed.
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