TMI Blog2013 (5) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... ermission from DTA in respect of goods specified in paragraph 6.8 (a), (b), (d) and (h)- Held that:- In the present case revenue has taken altogether a new ground which was neither the subject matter of SCN nor of the order-in-original or the order of Commissioner (Appeals). Thus, appeal cannot be entertain on the above ground raised. Utilization of Cenvat credit – Held that:- In terms of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and by making inventories. Therefore, Commissioner (Appeals) decision is upheld. - Appeal No. 1066 of 2005 - 55569/2013-EX(PB) - Dated:- 13-2-2013 - Ms. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant: Shri M. S. Negi, DR For the Respondent: Shri Mayank Garg, AR JUDGEMENT Per Archana Wadhwa Being aggrieved by the impugned order passed by the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of goods specified in paragraph 6.8 (a), (b), (d) and (h). Inasmuch as the said paras relates to clearance of waste reject etc., the same will not be available for clearance of finished goods. 4. On the above issue, we find that the allegation made in the show cause notice was on the sole ground that the requisite permission from the Development Commissioner has not been taken. The original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the subject matter of show cause notice nor of the order-in-original or the order of Commissioner (Appeals). As such, we do not entertain the above ground raised by the Revenue. 5. The second issue is that the appellant had paid the excise duty by utilizing the cenvat credit which was accumulated when the respondent was a DTA unit. However, such utilization was when the assessee had become a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.50,000/- each. Commissioner (Appeals) set aside the confiscation on the ground that the weighment and stock verification was not proper inasmuch as the same was on eye estimation basis, as also 100% EOU are not required to maintain RG-1 register. 7. We note that the revenue has not shown any documentary evidence to reflect upon the fact that the physical stock taking was made by actual we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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