2009 (5) TMI 759

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..... ground on which the benefit was denied by the adjudicating authority. It is a new ground trotted out for the first time by the Commissioner. He has traversed beyond the SCN and the adjudication order which is not permissible in law - appeal allowed - decided in favor of appellant. - E/506/2002 - 635/2009 - Dated:- 29-5-2009 - Ms. Jyoti Balasundaram, Shri P. Karthikeyan, JJ. REPRESENTED BY : .....

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..... espect of clearances on behalf of their raw material suppliers and, therefore, their discharging of duty at concessional rate in respect of the above transaction was incorrect. On this basis, a show-cause notice dated 8-8-2001 was issued proposing recovery of differential duty of Rs. 20,976/- being the balance duty and proposing imposition of penalty. The notice was adjudicated by the Asst. Commis .....

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