TMI Blog2018 (11) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... tment cannot travel beyond the show cause notice. The matter is remitted to the Commissioner (Appeals), Raigad for passing a fresh order after taking into consideration all the contentions raised by the Appellant - appeal allowed by way of remand. - APPEAL NO: E/86260-86261/2018 - A/87820-87821/2018 - Dated:- 1-11-2018 - Shri Ajay Sharma, Member (Judicial) Appellant: Shri Vipin Kumar Jain, Advocate with Shilpa Balani, Advocate Respondent: Shri Deepak S. Chavon, Superintendent (AR) ORDER The instant appeal has been filed from the order-in-appeal no. MKK/302-303/RGD APP/2017 dated 07.12.2017 passed by the Commissioner of Central Tax, Central Excise and Service Tax (Appeals), Raigarh. 2. Brief facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai) but the same was overruled by the Larger Bench of the Tribunal in the case of Grasim Industries vs. CCE, Indore; 2007(208) ELT 336(Tri-LB). According to the Appellant, the Circular thus becomes non-est and it cannot have a binding value. Another ground raised by the Appellant is that the newly inserted Rule 3(5C) of Cenvat Credit Rules is effective from 07.09.2007 and the explanation 2 inserted in this rule from 08.01.2014 provides that recovery under Rule 14 is applicable only when the amount is not paid with the time stipulated therein and since they had already reversed the Cenvat amount immediately, therefore there is no question of payment of any interest. 3. The Commissioner of Central Tax (Appeals) vide impugned order dated 07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 209 (Mad). But the learned Commissioner (Appeals) without giving any finding on the said contention, rejected the appeals filed by the appellant on a totally new ground that the Appellant had not challenged the order of remission by which the condition for payment of interest had been imposed. The Learned Authorised Representative on behalf of the revenue reiterated the findings in the impugned order and prayed for rejection of the appeals filed by the appellant. 5. It is settled legal principle that no authority is allowed to travel beyond the show cause notice. In the present matter, the show cause notice proposes the disallowance of refund mainly on the ground of clarification issued by CBEC Circular dated 01.10.2004, and the Adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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