TMI Blog2013 (7) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond the charges levied in the show cause notice. Adjudicating authority directed to reconsider the issue afresh of allowing CENVAT Credit to the Appellant on the inputs, keeping in mind the Chartered Engineer’s certificate produced - Directed to pass an order within the framework of the show cause notice – Remanded back to the Adjudicating Authority. In favor of Appellant. - E/10146, 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Ld.Counsel would submit that the period involved in these appeals is September 2003 to August 2004 and during the relevant period, the appellant had procured M.S. plates, angles, pipes etc, which were utilized by them for fabrication of various plants machinery (Salway Tower) with its auxiliaries and accessories. He would submit that they have produced a Chartered Engineers certificate bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n our considered view, this finding of the adjudicating authority is totally at variance of the settled position of law, as to that the Revenue authority cannot go beyond the charges leveled in the show cause notice. To that extent, we find that the first appellate authority has not followed the law which has been settled by Hon'ble Apex Court in various decisions. 6. As regards the remand of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s certificate produced by the appellant and verification of duty paying documents which may be produced by the appellant before them. It is also directed that the adjudicating authority will pass an order within the framework of the show cause notice issued to the appellant. Needless to state that the adjudicating authority will follow the principles natural justice before coming to any conclusio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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