Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 1322 - CESTAT NEW DELHIIssuance of fresh SCN for penal provisions - power of Commissioner (Appeals) to instruct the Department for issuance of fresh SCN - Held that:- Since the Commissioner (Appeals) has held that penalty cannot be invoked under Section 11AC, he could have straightaway, allowed the appeal without insisting for issuance of fresh show cause notice seeking imposition of penalty under Rules 57AH and 173Q of erstwhile Central Excise Rules, 1944 and the present Rules 12 and 13 of Cenvat Credit Rules, 2001, which were not proposed for recovery in the original proceedings. Since the Commissioner (Appeals) has travelled beyond the proposals made in the original show cause notice dated 11th March, 2005, directions for issuance of subsequent show cause notice is not in conformity with law - appeal allowed - decided in favor of appellant.
|