2015 (10) TMI 1574

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ative Per :  Mr. P.K. Das; Heard both sides and perused the records. 2. The relevant facts of the case, in brief, are that appellant is engaged in manufacturing of Preparations containing by weight 70% or more of Petroleum Oils as basic constituents, Hydraulic break fluids and other prepared liquids, Lubricating Preparations etc.  A show cause notice dated 02.6.2009 was issued proposi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... penalty.  By the impugned order, Commissioner (Appeals) upheld the adjudication order. 3. The main contention of the learned Advocate is that the Commissioner (Appeals) has passed the order beyond the scope of show cause notice.  In this connection, he drew attention of the bench to relevant portion of the impugned order.  The Commissioner (Appeals) observed that, in this case the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dit on the service tax paid on Commission.  The findings of the Commissioner (Appeals) that the appellants are selling the goods to their dealers are totally inconsistent witht the allegation in the show cause notice.  Hence, such order can not be sustained in the eye of law. 5. In view of the above discussions, the impugned order is set-aside.  The matter is remanded to the Commis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X