2003 (2) TMI 321

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....spondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. In this case, the demand was confirmed on the ground that the appellants cleared the goods after 1-3-94 when the exemption from payment of excise duty was withdrawn on the goods in question. 3. Heard both the sides. 4. The contentio....

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....ods in question crossed the barrier at Ambala on 5/6-3-94. But this evidence is not part of the show cause notice and no opportunity was afforded to the appellants to rebut this evidence. Therefore, this part of the impugned order is beyond the scope of the show cause notice. 6.  The contention of the Revenue is that the goods were cleared after 28-2-94 which is evident from the inspection n....