Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 7 - CESTAT NEW DELHIScope of SCN - SCN was issued only on the ground that the subsidy element on urea should be included while arriving at the value for proportionate reversal of cenvat credit. Whereas in the impugned order the Commissioner proceeded entirely on a fresh ground to deny a portion of the credit - Held that: - it is apparent that the whole proceedings against the appellant are only with reference to the non-inclusion of subsidy element given by the Government in the assessable value of exempted urea for the purpose of reversal of credit in terms of Rule 6 of CCR. Nowhere, the proposal regarding disallowing the dealers commission while arriving at the transaction value was alleged or discussed - such proceedings without a proposal in the show cause notice on this ground is legally not sustainable - appeal allowed - decided in favor of appellant.
|