https://www.taxtmi.com/caselaws?id=373332 The Tribunal set aside the impugned order by the Commissioner (Appeals) in a case involving irregular transfer of cenvat credit during factory premises shifting. The Tribunal found the original authority's decision unsustainable as it exceeded the show-cause notice's scope, proposing recovery under different legal provisions. The case was remanded for a fresh decision, emphasizing the importance of following procedural requirements and ensuring demands align with show-cause notice proposals. The appellant's compliance with procedural requirements was acknowledged, leading to the appeal being allowed for a de novo order after due consideration of all relevant factors. en-us Thu, 03 Jan 2019 00:00:00 +0530 Fri, 11 Jan 2019 06:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373332 The Tribunal set aside the impugned order by the Commissioner (Appeals) in a case involving irregular transfer of cenvat credit during factory premises shifting. The Tribunal found the original authority's decision unsustainable as it exceeded the show-cause notice's scope, proposing recovery under different legal provisions. The case was remanded for a fresh decision, emphasizing the importance of following procedural requirements and ensuring demands align with show-cause notice proposals. The appellant's compliance with procedural requirements was acknowledged, leading to the appeal being allowed for a de novo order after due consideration of all relevant factors. Case-Laws Central Excise Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373332