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2018 (11) TMI 78 - AT - Central Excise100% EOU - CENVAT Credit - appellants are manufacturing both dutiable and exempted goods and are rendering exempted service - non-maintenance of separate records - scope of SCN - Held that:- The Commissioner(Appeals) has not considered all the grounds raised by the appellant in their appeals. Further the computation error committed in the original order was sought to be rectified by the appellant by way of production of Chartered Accountant certificate and the same was denied on the ground that additional evidence cannot be produced before the appellate authority by resorting to provisions of Rule 5(1) of the Central Excise (Appeals) Rules, 2001. There is no restriction under law for raising the additional issue / grounds in the appeal, if the same has a bearing on the taxability of the assessee - The impugned order is not sustainable in law and the same is set aside and the case is remanded back to the original authority to pass de novo order - appeal allowed by way of remand.
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