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TMI Blog2002 (11) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... hri G. Shivadass, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by Revenue. 2. It was brought to our notice that a Show Cause Notice dated 3-4-1991 has been issued denying the benefits in terms of Notification No. 71/68-C.E., dated 1-4-1998 and payment of duty at 15% Adv. for the period from September 1990 to February 1991 by allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rise since there was no mention of denying the benefit of that notification in the show cause notice. He also said that the present appeal is beyond show cause notice. 4. We have carefully considered the matter. We find that there is, sufficient, force in the arguments advanced on behalf of the assessee. At the first instance, the show cause notice has been issued denying the benefit in term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise (Appeals) dismissed the appeal filed by the Department rightly so. Since the dispute in respect of Notification No. 377/86 was neither the subject matter of the dispute nor it was mentioned in the notice for denying the benefit therein, any order without show cause notice is bad in law as rightly pointed out by the Respondents. Thus this appeal filed by the Department is hereby dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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