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TMI Blog2016 (4) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Free Import Authorization (DFIA) Scheme. The show cause notice was issued for proposing denial of Cenvat Credit on the ground that para (v) of the Notification No. 40/2006-Customs dt. 1.5.2006 described that "for exports under 'DFIA', the facility of Cenvat Credit under Cenvat Credit Rules, 2004 in respect of materials imported/procured against the said authorization cannot be availed". In the adjudication, the credit was disallowed referring to para (iiia) of Notification No. 40/2006 dt. 1.5.2006. Aggrieved by the adjudication order, the appellant filed appeal before the Commissioner (Appeals), who maintained the Order-in-Original and rejected the appeal, therefore the appellant is before me. 3. Shri Prasad Paranjape, Learned Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed to be denied for violation of condition provided in para (v) of Notification No. 40/2006-Cus, whereas the adjudication order and Commissioner (Appeals) order decided the matter referring to para (iiia) of the Notification. It is not permitted in law to adjudicate the matter in the show cause notice on the ground, which is not flowing from the show cause notice. Hence, it is not permitted that the adjudication order or the appellate order is traveled beyond the scope of show cause notice. I therefore do not agree with the lower authority in as much as the entire finding is based on para (iiia) of the Notification No. 40/2006. As regard the issue relates para (v) of the Notification No. 40/2006-Cus. The retrospective amendment was made a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the President. Explanation.- For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force. THE SECOND SCHEDULE (See section 92) Sl. No. Notification number and date Amendment Date of effect of amendment (1) (2) (3) (4) 1. G.S.R. 260(E), dated the 1st May, 2006, 40/2006-Customs, dated the 1st May, 2006. In the said notification, in the opening paragraph, - (i)............... (ii).............. 40 (iii) for condition (v), the following condition shall be substituted namely:- "(v) that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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