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TMI Blog2018 (8) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... automobile dealers while essentially the allegation was only that these goods are used as parts, components and accessories of automobiles but the allegations in the show cause notice and the factual position is that the appellant is clearing these goods for various other applications like used in pumps, used for drawing water, generation of electricity, etc. Appeal allowed - decided in favor of appellant. - E/1236/2010 - FINAL ORDER No. A/30891/2018 - Dated:- 6-8-2018 - Mr. M.V. Ravindran, Member (Judicial) and Mr. P.V. Subba Rao, Member (Technical) Shri V.J. Sankaram, Advocate for the Appellant. Shri Bhanu Kiran, Asst. Commissioner/AR for the Respondent ORDER [Order per: M.V. Ravindran] 1. This appeal is aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Sec.4A of the Central Excise Act, 1944. 4. Learned Counsel draws our attention to the fact that the allegation in the show cause notice is that these products are used as parts, components and assemblies of automobiles while the show cause notice dated 05.12.2008 is invoking the period 01.12.2007 to 31.03.2008 is incorrect. It is his submission that various show cause notices were issued on the same issue to the appellant for the period 01.06.2006 to 30.11.2007, 01.04.2008 to 31.01.2010 and all these show cause notices culminated in adjudicating authority confirming the demands but on an appeal, the first appellate authority has set aside the said findings and since the amounts involved in all these appeals were less than ₹ 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , hence, they would fall under parts of automobiles. In our view, both the lower authorities were in error in traversing beyond show cause notice and confirming the demands raised on the ground and reasoning that goods manufactured by appellant were in a solitary case sold by automobile dealers while essentially the allegation was only that these goods are used as parts, components and accessories of automobiles but the allegations in the show cause notice and the factual position is that the appellant is clearing these goods for various other applications like used in pumps, used for drawing water, generation of electricity, etc. In our view, the demands confirmed by the lower authorities in this case is traversing beyond show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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