Confirmation of demand beyond the scope of Show Cause Notice ...

Cenvat Credit demand overturned; authorities exceeded original Show Cause Notice scope, introducing new arguments. Procedural error invalidates demand.

September 19, 2018

Case Laws Central Excise AT

Confirmation of demand beyond the scope of Show Cause Notice (SCN) - Reversal of Cenvat Credit - The adjudicating authorities have surely changed the goal post to a proposition which was not at all presented in the SCNs. On this very ground, the impugned orders will suffer from infirmity. - Demand Set aside.

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Confirmation of demand beyond the scope of Show Cause Notice ...

Cenvat Credit demand overturned; authorities exceeded original Show Cause Notice scope, introducing new arguments. Procedural error invalidates demand.

September 19, 2018

Case Laws Central Excise AT

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