2002 (11) TMI 595

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....Shri G. Shivadass, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by Revenue. 2. It was brought to our notice that a Show Cause Notice dated 3-4-1991 has been issued denying the benefits in terms of Notification No. 71/68-C.E., dated 1-4-1998 and payment of duty at 15% Adv. for the period from September 1990 to February 1991 ....

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..../86 does not arise since there was no mention of denying the benefit of that notification in the show cause notice.  He also said that the present appeal is beyond show cause notice. 4. We have carefully considered the matter.  We find that there is, sufficient, force in the arguments advanced on behalf of the assessee. At the first instance, the show cause notice has been issued....