2003 (2) TMI 321

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.... Shri R.C. Sankhla, SDR, for the Respondent. [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on the ground that the appellants cleared the goods after 1-3-94 when the exemption from payment of excise duty was withdrawn on the goods in question. 3. ....

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....g authority relied upon the evidence that the goods 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 af....