TMI Blog2017 (12) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... icular heading and that the department has changed the classification without giving notice to them - we do not find any infirmity in the conclusions of the lower appellate authority that the original authority has not travelled beyond the scope of SCN as alleged by the appellant. Penalty u/s 11AC - Held that: - the entire dispute was one of interpretation. It is also to be kept in mind that assessee was a SSI unit and may not have been in the know of things. It is also not alleged that they had removed any part or whole of the goods in a clandestine manner - there is a case for setting aside penalty imposed under Section 11AC, which we hereby do. Penalty is therefore set aside. Appeal allowed in part. - Appeal No. E/276/2010 - Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Central Excise Tariff Heading 2108.99 upto 27.02.2005 and under CETH 2106 10 00 from 28.02.2005 onwards, are liable to assessment under Section 4A of the Act and hence confirmed the proposals for demand of duty in the SCN. He also imposed equal penalty under Section 11AC ibid. In appeal, the Commissioner (Appeals) vide impugned order dt. 15.02.2010 upheld the order of original authority and rejected the appeal. Hence the appellants are before this forum. 2. Today when the matter came up for hearing, on behalf of appellant Ld. Consultant Shri R. Parthasarathy made oral submissions which can be broadly summarized as under : (i) The lower authorities had travelled beyond the scope of the SCN since there was no proposal for classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned goods in the SCN. However, since the allegation itself is that M.R.P. assessment is required on the food supplements manufactured by the appellant, it would be necessary for the adjudicating authority to refer to the concerned notification for extending abatement for the purpose of duty calculation. Adjudicating authority has gone into the MRP notifications for 2004-05 and 2005-06 which have been reproduced in the order in pages 8 9 thereof. As a necessary corollary, analysis would then be required to ascertain the exact classification under which the goods fall both before and after 1.3.2005. In the instant case, there has been a change in the classification after 8-digit heading was introduced. The impugned goods therefore will f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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