TMI Blog2007 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. A/2139/2007-WZB/AHD - Dated:- 21-8-2007 - [Order per] - Being aggrieved with the order passed by the Commissioner (Appeals), the revenue has preferred the following appeal. While allowing the appeal filed by the appellant the Commissioner (Appeals) has observed as under : "I find that in the show cause notice dated 22-5-2000 issued to the appellant, the appellant was directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 67/- under Section 75 which was never proposed in the show cause notice. Therefore, the adjudicating authority has travelled beyond the scope of the show cause notice. The Hon'ble CESTAT, Mumbai in the case of BAYER ABS LTD. v. C.C.E., Vadodara-I reported in 2003 (162) E.L.T. 970 (Tri-Mumbai) has held that findings beyond the charges in show cause notice are unsustainable and liable to be set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of payment. Reliance has been placed upon the Tribunal's decision in the case of TCP Ltd. v. C.C.E., Madurai - 2006 (1) S.T.R. 134 (Tri-Chennai) and on the Hon'ble Supreme Court decision in the case of Commissioner of Trade Tax, Lucknow v. Kanhai Ram Thekedar - 2005 (185) E.L.T. 3 (S.C.). 3. In the above referred judgment of Hon'ble Supreme Court in paras16 and 17 of their judgment has o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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