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ORDER BEYOND SCOPE OF APPEAL

Central Excise - By: - Mr. M. GOVINDARAJAN - Dated:- 6-9-2017 - In taxation matters, if there is a short levy of tax or short payment of tax, or non levy of tax or nonpayment of tax or erroneous refund of tax, the Authority concerned can issue show cause notice the assessee for the recovery of the said amount. The show cause notice is to be issued within the limitation period. The extended period of limitation can be invoked if the nonpayment of tax is due to the reason of fraud, suppression of .....

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is also to decide the appeal as per the facts contained in the memorandum of appeal. The order of the Appellate Authority should not be beyond the scope of the appeal. In Jeevan Diesels & Electricals Limited V. Commissioner of Central Excise, Customs & Service Tax, Bengaluru- III - 2017 (2) TMI 58 - KARNATAKA HIGH COURT the appellant is the manufacturer of diesel generator sets, which is dutiable goods. The appellant sold some DG sets to the Horticulture University. Exemption was availa .....

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fits of the notification and called upon the appellant to pay the duty of ₹ 36,927/- along with interest. Equal amount of penalty was also imposed on the appellant. The appellant filed appeal before Commissioner (Appeals) against the order of Assistant Commissioner. The Commissioner (Appeals) allowed to the appeal to the extent of set asiding the penalty imposed on the appellant. Further appeal was preferred to by the appellant before the Tribunal. The Tribunal held that inasmuch as the ex .....

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t the High Court considered that only one question can be taken for the purpose of this appeal- Whether the Hon ble Tribunal - CESTAT, Bengaluru is justified in making unwanted and unjustified observations regarding the non entitlement of CENVAT credit by the appellant and the reversal of input CENVAT credit by appellant herein, in the absence of objections/appeal from the respondent department or in the appeal memo of the appellant, thus going beyond pleadings? The High Court observed that no c .....

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