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TMI Blog2019 (3) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... sed against the appellant in the show-cause notices but in para 24, he has, without any justification, recorded the finding that the provisions of Rule 6 of CCR are attracted for clearances w.e.f. 01/03/2015 which was not the period involved in the present case and there was no show-cause notice for the period after the amendment - thus, the adjudicating authority cannot go beyond the show-cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case are that the appellants are engaged in the manufacture of sugar, molasses falling under Chapter 17 of the CETA, 1985. They have co-generation plant in their factor where they are generating electricity and part of the said electricity sold to outside agency and the remaining part of the electricity is used by them in or in relation to the manufacture of their final product. Three sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant submitted that appellant is only aggrieved by para 24 of the order portion wherein the Commissioner has observed that provisions of Rule 6 of the CCR are attracted for the clearances of electricity for a consideration by the assessee w.e.f. 01/03/2015. He further submitted that the period involved before the Commissioner was from October 2012 to February 2015 and there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Vs. CCE [2014(36) STR 874] vi. ND Metal Industries Ltd. Vs. CCE [2013(292) ELT 520] 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both sides and perusal of material on record, I find that in the impugned order, the Commissioner, in para 23, has dropped all the demands raised against the appellant in the show-cause notices but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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