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TMI Blog2019 (3) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 17/03/2016 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has dropped the proceedings initiated against the assessee under various show-cause notices but held that Rule 6 of CENVAT Credit Rules, 2004 (CCR) are attracted for the clearances of electricity for a consideration by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner vide Order-in-Original dt. 17/03/2016 dropped the demand involved in all the three show-cause notices by relying upon the judgment of the Hon'ble Supreme Court but while allowing the appeal, he has observed in para 24 of the impugned order (order portion) that provisions of Rule 6 of the CCR are attracted w.e.f. 01/03/2015, which according to the appellant was not required at all. 3. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity cannot go beyond the allegations in the show-cause notice and pass order beyond the show-cause notice. In support of this submission, he relied upon the following decisions:- i. Hindustan Polymers Co. Ltd. [1999(106) ELT 12 (SC)] ii. Kandarp Dilipbhai Dholakia Vs. CCE [2014(307) ELT 484 (Guj.)] iii. Manjit Singh Vs. CCE [2015(323) ELT 377] iv. CCE Vs. Hi-Tech Electronics Industries [2014( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity cannot go beyond the show-cause notice. By following the ratio of the said decisions, I am of the view that para 24 in the order portion is not sustainable in law and therefore I set aside this part of the impugned order. Rest of the order remains intact. Appeal is accordingly allowed.
(Operative portion of the Order was pronounced in Open Court on 14/02/2019) X X X X Extracts X X X X X X X X Extracts X X X X
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