2014 (7) TMI 26

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..... y the appellant. By confirming the interest in O-I-O adjudicating authority has, therefore, gone beyond the scope of show cause notices. Therefore, order of the appellate authority upholding the payment of interest is required to be set aside because adjudicating authority cannot go beyond the scope of show cause notice. So far as imposition of penalty is concerned it is seen that appellant has .....

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..... ppellant as the same is not covered under Rule 3(1) of the Cenvat Credit Rules, 2004 for the purpose of taking Cenvat credit. 2. Sh. M.A. Patel (Consultant) appearing on behalf of the appellant argued that they are not contesting the credit admissibility which was reversed by the appellant. He however argued that no interest is recoverable from them as the same is not demanded in the show cause .....

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..... interest in O-I-O adjudicating authority has, therefore, gone beyond the scope of show cause notices. Therefore, order of the appellate authority upholding the payment of interest is required to be set aside because adjudicating authority cannot go beyond the scope of show cause notice. 5. So far as imposition of penalty is concerned it is seen that appellant has debited the entire Cenvat cred .....

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