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TMI Blog2023 (3) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 53391/2018 M/s Vardhman Yarns Ex. Appeal No. 50701/2019 M/s Vardhman Yarns SCN No. & date i) IV(CE)SCN/ADT-1/ CIR-1/BPL/03/2016-17 /2143 dt.16.11.2016 i) Ex./R-IV MDP/21/V. Yarn/2016-17 dt.23.04.2018 Duty demanded Rs.7,48,183/- Rs.4,17,893/- Period involved 15.11.2015 to 30.06.2016 01.07.2016 to 30.06.2017 O-I-O No. & date 36/AC/C.Ex/Adj/BPL-III/2017-18 dt. 15.03.2018 01/SUPDT/CGST/ADJ/RANGE-III/ 2018-19 DT. 20.09.2018 O-I-A No. and date BHO-EXCUS-001-APP-095-18-19 dt.29.05.2018 BHO-EXCUS-001-APP-300-18-19 dt. 21.12.2018 Amount of duty confirmed Rs. 7,48,183/- Rs.4,17,893/- Amount of penalty Rs. 7,48,183/- Rs.4,17,893/- Provisions for the above demand Section 11A(4) of the Central Excise Act, 1944 for dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2." Excise Appeal No. 50701 of 2019 "12. Now, therefore, the notice is required to show cause to the Superintendent, CGST & Central Excise, Range-III, Division-III, Paryawas Bhavan, Jail Road, Bhopal 462 011 (M.P.) within 30 days from the date of receipt of this notice, as to why:- (i) Excise duty amounting to Rs.4,17,893/- should not be recovered from them under Section 11A(4) of the Central Excise Act, 1944; (ii) Interest should not be recovered from them under Section 11AA of the Central Excise Act, 1944; (iii) Penalty should not be imposed upon them under Section 11AC of the Central Excise Act, 1944 read with Rule 25 of the Central Excise Rules, 2002; (iv) Penalty should not be imposed upon them under rule 27 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2002. Therefore, the order-in-original has gone beyond the show cause notice and has presumed that the demand in the show cause notice was under Rule 6 whereas it was a demand under Section 11A. After discussing the provisions of Rule 6 of the CCR the order-in-original confirms the demand under Section 11A. 6. The Commissioner (Appeals) further misunderstood the show cause notice and the order-in-original and has recorded in paragraph 8 of the order as follows:- "8. The appellant have stressed on the fact that Coal Ash is not a result of manufacture. The submission of the appellant cannot come to their rescue. I may make it clear that this is not a case where duty has been demanded under Section 3 of the Central Excise Act. The ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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