TMI Blog2007 (9) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... been invoked in SCN – Appeal allowed - E/26/2003 - 1224/2007 - Dated:- 28-9-2007 - [Order per : P.G. Chacko, Member (J)] - The appellants were engaged in the manufacture of 'pistons' during the material period. During the period of dispute, they had cleared aluminium waste and scrap to their sister unit as well as to independent buyers. The price at which the scrap was supplied to the sister u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1AC of the Central Excise Rules and Rule 173Q and Central Excise Rules, 1944. The Commissioner (Appeals) modified the order of the original authority by re-determining the duty and penalty at Rs. 6,32,336/- each. The present appeal is against the appellate Commissioner's decision. 2. Ld. counsel has challenged the impugned order mainly on two grounds. Firstly, it is his submission that the low ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court's judgment in CCE v. Jamshedpur Beverages , 2007 (214) E.L.T. 321 (S.C.) = 2007 (81) RLT 911 (SC), wherein an appeal of the Revenue was dismissed on the ground that whatever duty paid by the assessee was available as MODVAT credit to themselves. We have heard ld. SDR also, who has reiterated the findings of the Commissioner (Appeals). 3. After considering the submissions, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the differential value of the scrap cleared to their sister unit. It was on this basis that the duty demand was worked out at Rs. 6,32,336/-. We find that ld. Commissioner (Appeals) has traveled beyond the scope of the SCN, as rightly pointed out by ld. counsel. In the case of Ballarpur Industries (supra), the Hon'ble Supreme Court observed that SCN was the foundation in the matter of levy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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