2008 (1) TMI 248

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..... them as on the date of exemption - Since Commissioner (Appeals) has clearly traveled beyond the grounds given in the SCN, his order cannot be sustained on that ground as refund claim can be rejected only on the ground mentioned in the show cause notice - E/782/2007-Mum - A149/2008-WZB.C-I/(SMB), - Dated:- 25-1-2008 - Shri K.K. Agarwal, Member (T) [Order per : K.K.Agarwal, Member (Technica .....

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..... oner (Appeals) and Commissioner (Appeals) has upheld the order of the Assistant Commissioner and rejected his appeal holding that since appellants have not challenged the assessment at the initial stage the refund claim could not be sanctioned in view of the Supreme Court decision in the case of Priya Blue Industries vs. CCE 2004 (172) ELT 145 (SC) and Tribunal's decision in the case of Ne .....

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