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2018 (7) TMI 1370 - HC - Central ExciseCENVAT Credit - duty paying invoices - denial on the ground that the assessee failed to prove the sales returns in question for which it raised RBA series of Invoices and could not relate these RBA invoices to the original duty paying documents known as IBA invoices - Scope of SCN. Held that:- There is no merit in the contention raised by the learned counsel for the assessee and no substantial question of law arises in the present case requiring our consideration in the present appeal under Section 35G of the Act - It is clear that a part of the relief was given to the assessee for Cenvat Credit in respect of Ten consignments, because the assessee could relate the “Sales Returns” to the original sales invoices through the Lorry Receipts with respect to said Ten consignments but for the remaining four consignments, such Cenvat Credit could not be allowed for want of relevant corroborative evidence produced by the assessee. Scope of SCN - Held that:- The Show Cause Notice given to the assessee in the present case was for disallowing the Cenvat Credit and therefore after having examined each and every transaction, if the Appellate Authorities who are the fact finding authorities under the Act have returned such findings of facts based on evidence, the same cannot be assailed on the ground that they have gone beyond the scope of the Show Cause Notice. Appeal dismissed - decided against appellant.
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