TMI Blog2005 (9) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 2. This appeal is filed by the assessee aggrieved by the impugned Order dated 25-3-2003 passed by the Commissioner of Central Excise, Nashik. 3. The facts that are necessary for the purpose of disposal of this appeal may be stated as follows :- M/s. Vidyut Udyog, F-91, MIDC, Ambad, Nashik, are manufacturers of transformers and parts thereof falling under Chapter 85 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng duty of Rs. 30,989/- for the period relating to 1-9-1993 to 31-12-1995 and another Show Cause Notice on M/s. Crompton Greaves Ltd. for Rs. 70,318/- for the same period. 5. It appears that M/s. Crompton Greaves Ltd. have filed KVSS Scheme under which they settled the matter, where under the penalty is reduced to 50% and they have paid accordingly. Now the matter has been adjudicated by the Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel, both the authorities have erred in going behind the Show Cause Notice in imposing the penalty as there was no opportunity to meet such an allegation by way of defence. The Show Cause Notice is silent in respect of settlement under KVSS Scheme by M/s. Crompton Greaves Ltd. and that aspect cannot compel the authorities to confirm the penalty on the assessee. As seen from the impugned order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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