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2023 (3) TMI 1006 - AT - Central ExciseRecovery of Central Excise duty under Section 11A(4) of the Central Excise Act, 1944 along with interest under Section 11AA - levy of penalty under Section 11AC - non-payment of an amount equal to 6% under Rule 6(3) of the CCR, 2004 of the value of exempted goods/ non-excisable goods - SCN is vague and not clear - HELD THAT:- Neither the original authority nor the Commissioner (Appeals) has understood what the demand in the show cause notice was for. In view of the above, it is found that these are fit cases to be remanded to the Original Authority to decide the matter afresh strictly within the scope of show cause notice. Needless to say, even if demand can be made beyond the show cause notice, the order-in-original cannot go beyond the show cause notice. Appeals are allowed by way of remand to the Original Authority.
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