https://www.taxtmi.com/caselaws?id=274399 An appellate authority cannot travel beyond the scope of the original show cause notice or require a fresh notice for penalties that were never proposed in the proceedings. Here, the tribunal had already held that penalty under Sections 11AB and 11AC of the Central Excise Act could not be invoked for delayed payment under Rule 6 of the Cenvat Credit Rules, 2001. In that setting, there was no legal basis to direct issuance of a subsequent show cause notice for penalties under Rule 57AH, Rule 173Q, and Rules 12 and 13 when those penalties were absent from the original notice. The direction for a fresh notice was set aside. en-us Wed, 13 Apr 2016 00:00:00 +0530 Sun, 12 Aug 2018 11:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274399 An appellate authority cannot travel beyond the scope of the original show cause notice or require a fresh notice for penalties that were never proposed in the proceedings. Here, the tribunal had already held that penalty under Sections 11AB and 11AC of the Central Excise Act could not be invoked for delayed payment under Rule 6 of the Cenvat Credit Rules, 2001. In that setting, there was no legal basis to direct issuance of a subsequent show cause notice for penalties under Rule 57AH, Rule 173Q, and Rules 12 and 13 when those penalties were absent from the original notice. The direction for a fresh notice was set aside. Case-Laws Central Excise Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274399