Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 180 - AT - Central ExciseReversal of Cenvat Credit - Clearances of electricity for a consideration w.e.f. 01/03/2015 - invocation of Rule 6 of CENVAT Credit Rules, 2004 - scope of SCN - Held that:- In the impugned order, the Commissioner, in para 23, has dropped all the demands raised against the appellant in the show-cause notices but in para 24, he has, without any justification, recorded the finding that the provisions of Rule 6 of CCR are attracted for clearances w.e.f. 01/03/2015 which was not the period involved in the present case and there was no show-cause notice for the period after the amendment - thus, the adjudicating authority cannot go beyond the show-cause notice. Thus, para 24 in the order portion is not sustainable in law - appeal allowed - decided in favor of appellant.
|