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2017 (3) TMI 493 - HC - CustomsScope of SCN - renewal of bond and bank guarantee - Debonding of unit - 100% EOU to EPCG scheme - Held that: - The SCN is confined to the appellant's failure to renew the bond and bank guarantee and the consequential entitlement of the respondent to enforce the bond and bank guarantee. The SCN did not contain any allegation with respect to the eligibility or ineligibility of the appellant for the benefit of the aforesaid notifications or its liability to pay duty. Despite that in the impugned orders, the appellant's duty liability has also been determined by the authorities - in the adjudication, the authorities have gone beyond the scope of the SCN and therefore the orders cannot be sustained - appeal allowed - decided in favor of appellant.
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