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TMI Blog2017 (2) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... if there was any cross appeal by the Department, which was not there; and (2) such aspects was also examined by the first authority, which had issued the show cause notice - In our view, the observations of the Tribunal were beyond the subject matter of the appeal and could be said as exceeding the power of the Tribunal, more particularly, when there was no cross appeal by the Department. It further appears that the Tribunal did not only relegate the authority to examine the said aspects but has made a concluding observations that as a consequence of the exemption available, the assessee would not be entitled to the cenvat credit of duty paid on various inputs used in the manufacture of DG Sets - If the matter is to be examined limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut cenvat Credit by Appellant herein, in the absence of objections/Appeal from the respondent department or in the Appeal memo of the Appellant, thus going beyond pleadings? . 4. The short facts of the case appear to be that as per the appellant, it is manufacturing DG sets, which i s dutiable goods. However, since some DG sets were to be sold to the Horticulture University and for the sale of DG sets to such Horticulture University, exemption was available under the Central Excise Notification dated 1.3.1997, they were cleared without payment of duty. The authorities under the Central Excise Act issued Show-Cause notice calling upon the appellant to show cause as to why the exemption availed of should not be held as erroneous and as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it recorded that so far as the availability of the exemption to the assessee, there is no counter appeal by the Department. Therefore, we need not discuss the aspect as to whether the exemption is available by the assessee or not? The only aspect needs to be addressed is whether the Tribunal is justified in making the aforesaid observations while finally disposing of the appeal or not? 6. Be it recorded that the claim of the appellant in the appeal before the Tribunal was that it is entitled to the exemption and therefore the scope of the appeal could also be said to be limited to that extent. The aspect i s also apparent in the impugned order of the appeal, where in, at the beginning of the order at paragraph No.1 it has bee n reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eversal of the input cenvat credit even if exemption was available. In our view, the observations of the Tribunal were beyond the subject matter of the appeal and could be said as exceeding the power of the Tribunal, more particularly, when there was no cross appeal by the Department. 7. It further appears that the Tribunal did not only relegate the authority to examine the said aspects but has made a concluding observations that as a consequence of the exemption available, the assessee would not be entitled to the cenvat credit of duty paid on various inputs used in the manufacture of DG Sets. If the Tribunal has already recorded the conclusion, no useful purpose would be served while remanding the matter. But on the contrary, the reman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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