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TMI Blog2016 (4) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice. Hence, it is not permitted that the adjudication order or the appellate order is traveled beyond the scope of show cause notice. I therefore do not agree with the lower authority in as much as the entire finding is based on para (iiia) of the Notification No. 40/2006. From the retrospective amendment in para (v) of Notification No. 40/2006-Cus, which has been validated for the period from 1 st May 2006 to 18 th February 2009, the appellant are entitled for the Cenvat Credit. Thus the appellants' availment of Cenvat Credit in respect of SAD paid on the import made under DFIA becomes legal and correct - Decided in favour of assessee - Appeal No. E/288/2011 - A/85879/16/SMB - Dated:- 2-2-2016 - Ramesh Nair, Member (J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. The entire proceedings before the adjudicating authority as well as the first appellate authority stand vitiated for the reason that the adjudication order travelled beyond the scope of show cause notice. As regard the allegation in the show cause notice with reference to para (v) of the notification. He submits that vide Section 92 of the Finance Act, 2009 are retrospective amendment Notification No. 40/2006 was made and the amendment has been validated for the period 1 st May 2006 to 18 th February 2009. The condition provided under para (v) of the notification was substituted and accordingly the appellant was entitled for the Cenvat Credit. He also submits that the necessary amendment to this effect was also made in para 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended in the manner as specified in column (3) of the Second Schedule, on and from the corresponding date mentioned in column (4) of that Schedule, retrospectively, and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said notification, shall be deemed to be, and to have always been, for all purposes, as validly and effectively taken or done as if the notification as amended by this sub-section had been in force at all material times. (2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notification refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition (v), the following condition shall be substituted namely:- (v) that the export obligation as specified authorization (both in value and quantity terms) is discharged within the period specified in the said authorization or within such extended period as may be granted by the Regional Authority by exporting resultant products, manufactured in India which are specified in the said authorization; Provided that an Advance Intermediate authorization holder shall discharge export obligation by supplying the resultant products to the exporter in terms of paragraph 4.1.3 (ii) of the Foreign Trade Policy. 1 st May, 2006 to 18 th February, 2009. From the aforesaid retrospective amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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