9911796707
TMI Blog2024 (12) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants are engaged in the manufacturing of H.G. Capsule Shells falling under chapter heading No. 96020030 and are paying Central Excise duty at the tariff rate and are availing the facility of Cenvat credit of duty paid on inputs, capital goods and service tax paid on input services. On the basis of objection raised during the audit, the Additional Commissioner Central Excise had issued show cause notice dated 06.01.2012 demanding Central Excise duty amounting to Rs. 1,13,009/ in respect of capsule manufacturing waste and the duty amount of Rs. 8,25,913/- in respect of mixed waste (waste packing material of input), total amount of Rs. 9,38,922/- cleared during the period from 2007-08 to 2011-12 (upto Sept. 2011). The above sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant submits that the impugned order is not sustainable in law and the same has been passed without properly appreciating the facts and the law. He further submits that the Assistant Commissioner passed the Order-in-Original without affording the opportunity of personal hearing to the appellant; thereby violating the principle of natural justice. He further submits that the impugned order has been passed without giving any finding on the specific plea raised by the appellant and the various case laws relied upon by the appellant. He further submits that it is a settled law that order passed by the authorities is vitiated if no finding given on specific plea raised by the appellant. He further submits that the impugned order has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department did not file the appeal against the said order and it has attained finality, therefore, for the subsequent show cause notice, the demand cannot be confirmed. Further, we find that the impugned order has been passed confirming the demand on the ground not alleged in the show cause notice. Further, we also find that it is a settled law that the demand cannot be confirmed on the ground which is not set up in the show cause notice. 7. In view of the law laid down by the Supreme Court cited (Supra) and the fact that impugned order has travelled beyond the allegation the show cause notice. Hence, the impugned order is not sustainable in law. 8. In view of our above discussion, we are of the considered opinion that the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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