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2018 (8) TMI 1575 - AT - Central ExciseScope of SCN - Respondent has pointed out that only one appeal had been filed by the department to the Commissioner (Appeals) in respect of M/s.Surya Prakash Foundary (SPF). Only by way of a letter dt. 18.11.2009, the department made a request to add the names of other three respondents - SSI Exemption - dummy units - Held that:- Tribunal in the case of CC (Export), Mumbai Vs Chokhani Silk Mills Pvt. Ltd. [2013 (12) TMI 1298 - CESTAT MUMBAI] in respect of a departmental appeal had held that department could not have added or impleaded the respondents to main appellant, against whom no appeal was filed - primary objection of the respondent on this score will therefore succeed. Another case of respondent is that Revenue in paragraphs H, K, L, M of their grounds of appeal have tried to put forth grounds which were not at all raised in the SCN and hence the appeal on these grounds cannot be entertained - Held that:- Revenue appeals are devoid of merits by putting forth grounds which are beyond the scope of the SCN. Appeal disposed off.
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