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2014 (5) TMI 640 - HC - Central ExciseDuty evasion - Removal of scrap and waste - order beyond the scope of show cause notice - Held that:- The material on record would clearly show that the de novo order passed by the adjudicating authority is not based upon the valuation of the scrap materials removed as duty, has been paid before removing the said scrap material and duty is demanded in respect of the loss of 2.04% to be recovered while enamelling copper which was not at all proposed in the show cause notice. It is well settled that the order of adjudicating authority should be confined to the proposals made in the show cause notice and without mentioning the said amount in the show cause notice, no order could be passed by as any order passed by the adjudicating authority beyond the scope of show cause notice is wholly without jurisdiction. Accordingly, we hold that the order passed by the CESTAT setting aside the order of adjudicating authority is justified - Decided against Revenue.
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