TMI Blog2016 (12) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant to pay interest is beyond the scope of show cause notice. The order-in-Appeal passed by Ld. Commissioner (Appeals) to that extent has traveled beyond show cause notice - appeal allowed partially. - E/2190/2006-EX[DB] - FINAL ORDER NO. 70908/2016 - Dated:- 7-6-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Alok Arora , Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that they have deposited ₹ 3,48,996/- on 28.02.2001 and 31.03.2001. The said show-cause-notice was adjudicated through Order-in-Original dated 25.05.2005. The Original Authority has held that the appellant was not entitled for the benefit of SSI under Notification No.9/2000 dated 01.03.2000, hence the Central Excise Duty amounting to ₹ 3,48,996/- was recoverable from them. He has fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e nor in the Order-in-Original. Therefore, the order of Ld. Commissioner (Appeals) to pay interest, is beyond the scope of show cause notice as well as adjudication order. Therefore, the demand of interest is liable to be quashed. 4. Heard the learned counsel. The learned counsel has argued that there was no mention of demand of duty as well as interest in the show-cause-notice and that the O ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
