9911796707
TMI Blog2017 (12) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... part of allegation in the SCN, it is evident that he has travelled beyond the scope of the SCN, which will not stand for judicial scrutiny - appeal allowed - decided in favor of appellant. - ST/52806/2016–ST [SM] - FINAL ORDER No. 58326/2017 - Dated:- 7-12-2017 - Mr. S.K. Mohanty, Member (Judicial) Present Shri Vikas Khandelwal Ms. Richa Khandelwal, Advocate for the appellant Prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond the place of removal. In other words, the contention of the Department is that the depot cannot be considered as a place of removal and the credit taken in respect of the services utilized within the depot is not permissible and the same cannot be distributed by the appellant. The show cause notice issued in this regard was adjudicated vide order dated 28/03/2012, wherein demand of ₹ 2,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x paid on the services utilized therein should be eligible for Cenvat benefit. By referring to both the show cause notice as well as the impugned order, the Ld. Consultant submits that the impugned order has travelled beyond the scope of show cause notice, in as much as, once the Commissioner (Appeals) has held that depot is also a place of removal, he should have stopped the proceedings then and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeal) has addressed the basic issue raised in the show cause notice, he should have concluded his findings only to that extent as alleged in the show cause notice. Since he has decided the issues, which were not the part of allegation in the show cause notice, it is evident that he has travelled beyond the scope of the show cause notice, which will not stand for judicial scrutiny. 6. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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