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2019 (3) TMI 941 - AT - Central ExciseRecovery of erroneous refund/rebate - Section 11A of CEA - recovery sought on the ground that appellant have neither received the inputs covered under the duty paying cenvatable documents nor sent to the job worker for getting the final product manufactured - Held that:- The adjudicating authority confirmed the demand mainly on the ground that the process carried out by the job worker is amount to manufacture whereas as per para 4 of notification 21.2004-CE(NT) the job worker are authorized only to carry out the activity such as test, repairs, refining, reconditioning or manufacture of intermediate products - It is observed that these charges were not raised either at the time of sanction of refund/rebate nor even in the SCN which is a subject matter of this case. The matter was reached up to the Tribunal and thereafter remanded to the Ld. Commissioner for de novo adjudication. At the stage of de novo adjudication, raising a fresh issue which is not existing within the four corners of the allegation made in the SCN, is not permitted under the settled law. Matter remanded to the adjudicating authority for passing a fresh order without going into the issue which are not existing in the SCN - appeal allowed by way of remand.
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