2004 (7) TMI 450

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.....K. Kar, SDR, for the Respondent. [Order]. - I have heard Shri S. Satapathy, ld. Advocate for the appellants and Shri T.K. Kar, ld. SDR for the respondents. 2. Ld. Advocate, Shri Satapathy submits that the Commissioner (Appeals) as well as the Deputy Commissioner of Central Excise & Customs, Bhubaneshwar, have passed the Order going beyond the show cause notice as the same was issued....

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.... Rs. 2,00,000/- and penalty thereof under Rule 9(2) read with Rule 173Q of Central Excise Rules, 1944. No show cause notice was issued for recovery of excise duty or penalty or interest thereof. Whereas the Deputy Commissioner of Central Excise and Customs, BBSR and Commr. of Central Excise (Appeals), have ordered for recovery of interest amounting to Rs. 26,301/- under Section 11AA of Central Exc....