9911796707
TMI Blog2003 (2) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. In this case, the demand was confirmed on the ground that the appellants cleared the goods after 1-3-94 when the exemption from payment of excise duty was withdrawn on the goods in question. 3. Heard both the sides. 4. The contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods in question crossed the barrier at Ambala on 5/6-3-94. But this evidence is not part of the show cause notice and no opportunity was afforded to the appellants to rebut this evidence. Therefore, this part of the impugned order is beyond the scope of the show cause notice. 6. The contention of the Revenue is that the goods were cleared after 28-2-94 which is evident from the inspection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue has also relied upon the evidence collected from the check barrier at Ambala which shows the goods passed the barrier after 28-2-94. This evidence is not part of the show cause notice. Therefore, reliance on this evidence by the adjudicating authority is beyond the scope of show cause notice as no opportunity to rebut the evidence is granted to appellants. No other evidence is produced by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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