2010 (1) TMI 401

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....pellants are engaged in the manufacture of Steel Patta Patti and they clear the same on the payment of duty. They also clear steel scrap and the same are exempted from payment of duty under Notification No. 3/2005-C.E., dated 24-2-2005. Since the appellants are not maintaining separate account in respect of inputs used in the manufacture of dutiable and exempted goods, appellants were required to ....

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....ance amount is to be paid in cash. Party is in appeal against this decision. 2. Heard both sides. Learned Chartered Accountant contended that Commissioner (Appeals) has travelled beyond the scope of show cause notice. The proposal in the show cause notice was to recover the amount under Section 11D of Central Excise Act, 1944 and there was no proposal to recover a portion in cash. Further, as reg....