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2013 (4) TMI 357 - AT - Central ExciseDemand beyond the scope of Show Cause Notice - cenvat credit on the tin ingots - Option to pay reduced penalty equal to 25% - Held that - it is not open to a tribunal under the guise of moulding relief to pass order in respect of a demand which was never made. - order of Commissioner (Appeals) confirming the demand on a different account that what was the subject matter of show cause notice and adjudication proceedings, is bad in law and needs to be set-aside. There is also no evidence on record that Tin ingots received by the appellant were diverted elsewhere or that no Tin ingots were received and only documents were received by the appellant. Appellant has also brought on record to the effect that Tin ingots were consumed in their factory over a period of March 2005 to March 2006 and have not been consumed in a day, as held by Commissioner (Appeals). It is, therefore, held that cenvat credit with respect to Tin Ingots was rightly taken by the appellant and cannot be denied on the basis of presumptions and surmises. - Decided in favor of assessee.
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