https://www.taxtmi.com/caselaws?id=310982 CESTAT Chennai held that the Adjudicating Authority exceeded the scope of the Show Cause Notice by quantifying duty demand under Notification 02/2011 (5% rate) when the SCN only challenged eligibility for Notification 01/2011 (1% rate) benefits for 100% EOU clearances to DTA. The Authority's decision to apply a different notification not mentioned in the SCN vitiated the order. Additionally, following the Larger Bench precedent in Kumar Arch Tech case, education cess and SH cess are chargeable only once under respective Finance Act sections. The impugned order was set aside and the assessee's appeal was allowed. en-us Tue, 28 Mar 2023 00:00:00 +0530 Wed, 29 Nov 2023 20:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310982 CESTAT Chennai held that the Adjudicating Authority exceeded the scope of the Show Cause Notice by quantifying duty demand under Notification 02/2011 (5% rate) when the SCN only challenged eligibility for Notification 01/2011 (1% rate) benefits for 100% EOU clearances to DTA. The Authority's decision to apply a different notification not mentioned in the SCN vitiated the order. Additionally, following the Larger Bench precedent in Kumar Arch Tech case, education cess and SH cess are chargeable only once under respective Finance Act sections. The impugned order was set aside and the assessee's appeal was allowed. Case-Laws Central Excise Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310982