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2015 (11) TMI 519 - AT - Central ExciseWaiver of pre deposit - whether demand of duty based on earlier order dt 31/3/93, passed by Assistant Commissioner finalizing the classification / rate of duty of the products manufactured by the appellant when the same was sad aside & remanded by CESTAT - Held that:- SCN dt 31/12/97 was issued for demanding duty of ₹ 2,62,29,188/- and for imposition of penalty. There was not proposal in this show cause notice to decide the classification of the products & non admissibity of an exemption notification. By re-deciding the issue of classification / exemption in Para- 4.12 to 4.23 adjudicating order, prime facie, Adjudicating authority has exceeded the scope of the show cause notice when the same was already decided by the Assistant Commissioner and appellant also brought to the notice of the Adjudicating authority that they are contemplating filing of appeal against the said order of Assistant Commissioner. The other issue raised by the appellant., that a demand raised on the basis of earlier order of Assistant Commissioner, which is set aside does not survive, also needs deeper considerations. Appellant is, therefore, able to make a prima facie good case for complete waiver of the confirmed dues & penalty - Stay granted.
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