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2013 (7) TMI 369 - AT - Central ExciseOrder beyond the scope of SCN -Whether Adjudicating authority be given a leeway for adjudicating the issue, even on the charges not mentioned in the show cause notice? – Held that:- Adjudicating authority is totally at variance of the settled position of law - Revenue authority cannot go 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.
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