TMI Blog2018 (6) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary for the final disposal of the case - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act with interest and also proposed to impose penalties under Section 76 or under Rule 15(3) of the CENVAT Credit Rules and also penalties under Section 77 (1)(b) and Section 70. The Statement of Demand dt. 03/03/2015, in para 9(i) has alleged that "issue involved was the wrong availment of CENVAT credit accrued towards service station credit (as per facts mentioned in para 7 of the show-cause notice dt. 30/10/2013)". As per para 7 of the earlier show-cause notice dt 30/10/2013, the Department has proposed to deny the CENVAT credit on the ground that " the appellant was not eligible for availing the CENVAT credit on the input service i.e. servicing done by other authorized service station, as the vehicle gets totally s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereas in the impugned order the demand has been confirmed on totally different ground on the ground that the appellant had failed to comply with the provisions of Rule 6 of the CENVAT Credit Rules. He also submitted that on the issue of eligibility of credit on input services, this Tribunal in the appellant's own case for the earlier period 2009-10 to 2010-11 had allowed the appeal vide Final Order No.20707/2017 dt. 25/01/2017. He further submitted that as per the settled legal position, the Revenue cannot travel beyond the show-cause notice and cannot set up a new case which was not canvassed in the show-cause notice. In support of this, he relied upon the following decisions:- i. CCE vs. sun Pharmaceuticals Inds. Ltd. [2015(326) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which was not contested in the Statement of Demand dt. 03/03/2015 and relied upon various decisions cited supra. Now doubt, perusal of the impugned order clearly shows that there is no finding on the issue raised in the Statement of Demand. Since there is no finding with regard to the material issue raised by the appellant, I am of the considered view that this case needs to be remanded back to the original authority to pass a fresh order considering the allegations in the Statement of Demand dt. 03/03/2015 as the same is necessary for the final disposal of the case. Accordingly, the case is remanded back to the original authority. The original authority is directed to comply with the principles of natural justice and afford an opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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