2016 (4) TMI 1322

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..... ightaway, allowed the appeal without insisting for issuance of fresh show cause notice seeking imposition of penalty under Rules 57AH and 173Q of erstwhile Central Excise Rules, 1944 and the present Rules 12 and 13 of Cenvat Credit Rules, 2001, which were not proposed for recovery in the original proceedings. Since the Commissioner (Appeals) has travelled beyond the proposals made in the origin .....

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..... tion policy and the Instructions dated 17th August, 2011 and 17th December, 2015 issued by the C.B.E. C., the appeal filed by the Revenue is dismissed. 2. The grievance of the assessee in this appeal is that the Commissioner (Appeals) is not empowered under the statute to instruct the Department for issuance of fresh show cause notice invoking the penal provisions therein. 3. I find that i .....

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