2004 (7) TMI 450

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..... - I have heard Shri S. Satapathy, ld. Advocate for the appellants and Shri T.K. Kar, ld. SDR for the respondents. 2. Ld. Advocate, Shri Satapathy submits that the Commissioner (Appeals) as well as the Deputy Commissioner of Central Excise Customs, Bhubaneshwar, have passed the Order going beyond the show cause notice as the same was issued under Rule 9(2) read with Section 11A of the Centra .....

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..... le 173Q of Central Excise Rules, 1944. No show cause notice was issued for recovery of excise duty or penalty or interest thereof. Whereas the Deputy Commissioner of Central Excise and Customs, BBSR and Commr. of Central Excise (Appeals), have ordered for recovery of interest amounting to Rs. 26,301/- under Section 11AA of Central Excise Act, 1944 and the Commissioner (Appeals) has modified the or .....

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