TMI Blog2023 (2) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 19.10.2007 and 29.4.2008, the assessee was only required to show cause why its claim of CENVAT credit may not be disallowed against the goods (specified in the notice) as they did not fall within the definition of the term 'Capital Goods'. No allegation was levelled in the show cause notice to disallow such claim on merits that input goods had not been purchased or received or used. However, while passing the adjudication order dated 14.10.2009, the adjudicating authority has fallen in error in rejecting the claim on the basis of utilisation which was not an issue to be adjudicated. It cannot be disputed that the issue on which adjudication was sought to be made and the issue that has been adjudicated appear to be different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal below, in misconstruing the effect of the issue slips, panchnama, the certificate of Chartered Engineer etc and in disregarding the same and in rejecting the waiver application filed by the appellant, is wholly unsustainable on the strength of the test laid down by a Division Bench of this Hon'ble Court in ITC Vs. Commissioner (Appeals) 2005 (184) ELT 347? In view of the fact that the main appeal is still pending and the arguments advanced are purely legal, present appeal is being disposed of at the fresh stage with the consent of parties. Submission is, the adjudicating authority could not have travelled beyond the scope of the show cause notice. Vide show cause notices dated 19.10.2007 and 29.4.2008, the assessee was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that may be caused, the same may be taken care of by providing for expeditious disposal of the appeal itself. Accordingly, the order dated 29.10.2010 is set aside. The present appeal is disposed of with the observation that the Tribunal shall make best efforts to hear and decide the above appeal within a period of three months. The assessee undertakes to cooperate in the same such that the appeal proceeding may be concluded in a time bound manner. For a period of three months or till the disposal of the appeal, whichever is earlier, coercive measures may remain stayed subject to the disputed amount of CENVAT credit being secured by the appellant by maintaining credit entries of equal amount in the Electronic Credit Ledger under the GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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