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TMI Blog2017 (12) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: S.S GARG The present appeal is directed against the impugned order dated 24.05.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are holding Registration Certificate No.AADFH2310KXM001 and are engaged in the manufacture of sponge iron falling under chapter 72 of CETA, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court decision in the case of M/s. Saraswathi Sugar Mills and M/s. Allied Air Conditioning Corporation, has held that the credit availed on the said items is irregular and ordered for recovery of same besides demanding interest and imposition of penalty on the appellant. 3. Aggrieved by the order-in-original, the appellant filed the appeal before the Commissioner (A) who also rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as the adjudicating order has travelled beyond the show cause notice and cannot be sustained. For this submission, he relied upon the following decisions: * Bharat Aluminium Co. Ltd. Vs. CCE., Raipur - 2008 (228) ELT 445 (Tri.-Del); * Unitech Machines Ltd. Vs. CCE & ST., Meerut-I - 2015 (329) ELT 860 (Tri.-Del.); * Commissioner Vs. Reliance Ports & Terminals Ltd. - 2016 (334) ELT 630 (Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T., Hyderabad-I - 2016 (339) ELT 119 (Tri.-Hyd.); * Metrochem Industries Ltd. Vs. CCE., Vadodara-I -2013 (292) ELT 578 (Tri.-Ahmd); * Monnet Ispat & Energy Ltd. Vs. CCE, Jaipur - 2015 (330) ELT 711 (Tri.-Del); * India Cements Ltd. Vs. CESTAT - 2015 (321) ELT 209 (Mad.); * Commissioner Vs. India Cements Ltd. - 2014 (305) ELT 558 (Mad.). 4.3 He further submitted that this Tribunal vide its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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