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TMI Blog2023 (3) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... cope of show cause notice. Needless to say, even if demand can be made beyond the show cause notice, the order-in-original cannot go beyond the show cause notice. Appeals are allowed by way of remand to the Original Authority. - Excise Appeal No. 53391 of 2018 and Excise Appeal No. 50701 of 2019 - FINAL ORDER Nos. 50337 – 50338/2023 - Dated:- 6-3-2023 - SH. P. V. SUBBA RAO, MEMBER (TECHNICAL) AND MS. BINU TAMTA, MEMBER (JUDICIAL) Sh. Rupender Singh, Advocate for the appellant Sh. O.P. Bisht, Authorised Representative for the respondent ORDER These two appeals have been filed by the appellant on the same issue assailing Orders-in-Appeal1 by which the Order-in-Original passed by the Assistant Commissioner were upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue. 3. We find in both the show cause notices, the appellant was called upon to show cause as to why Central Excise duty should not be recovered from them under Section 11A(4) of the Central Excise Act, 1944 along with interest under Section 11AA and why penalty should not be imposed under Section 11AC. The operative part of the show cause notices are reproduced below:- 12. Now, therefore, the notice is required to show cause to the Assistant (Audit) Circle-1 of Customs, Central Excise Service Tax, 178, Bhagya Bhawan, 1st Floor, Zone-II, M.P. Nagar, Bhopal, PIN-462 011 (M.P.) within 30 days from the date of receipt of this notice, as to why:- (i) The central excise duty amounting to Rs.7,48,183/- should not be recovered from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 6 of the Cenvat Credit Rules, 2004 2 in relation to the fly ash cleared from the factory. Paragraph 7 of the Order-in-Original dt. 15.03.2018 is reproduced below:- 7. I have carefully gone through the Show Cause Notice and the assessee s defence written submissions as well as oral submission made at the time of personal hearing. The main issue to be decided is as to whether the assessee was required to comply with the provisions of Rules 6 of the Credit Rules, w.e.f. 10.09.2016, in relation to the Fly Ash cleared from their factory premises or otherwise? . 5. After extensively discussing the provisions of Rule 6 of CCR the Assistant Commissioner has, in paragraph 11 wrongly recorded that the show cause notice was issued for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed under Rule 15(2) of the CCR, 2004 read with Section 11AC whereas the order-in-original clearly states the penalty was imposed under Section 11AC. There is no whisper of Rule 15(2). 8. We find that the other appeal is worded likewise. Neither the original authority nor the Commissioner (Appeals) has understood what the demand in the show cause notice was for. In view of the above, we find that these are fit cases to be remanded to the Original Authority to decide the matter afresh strictly within the scope of show cause notice. Needless to say, even if demand can be made beyond the show cause notice, the order-in-original cannot go beyond the show cause notice. 9. Both appeals are allowed by way of remand to the Original Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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