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2018 (11) TMI 731 - AT - Central ExciseRefund of duty paid under protest - remission of duty - scope of SCN - CBEC Circular No. 800/33/2004-CX dated 01.10.2004 - Held that:- It is settled legal principle that no authority is allowed to travel beyond the show cause notice - In the present matter, the show cause notice proposes the disallowance of refund mainly on the ground of clarification issued by CBEC Circular dated 01.10.2004, and the Adjudicating Authority also rejected the claim on the said ground. But in the impugned order there is not even a whisper by the Commissioner (Appeals) about the said Circular. A new case cannot be made out at the Appellate level and the department cannot travel beyond the show cause notice. The matter is remitted to the Commissioner (Appeals), Raigad for passing a fresh order after taking into consideration all the contentions raised by the Appellant - appeal allowed by way of remand.
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