2011 (2) TMI 623

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....a under CT-2 certificate to M/s. Rashtriya Chemical Fertilizers Ltd., (RCF). During the period 28-2-1999 to 5-5-1999, said clearances were done under CT-2 certificate No. 1/98-99 dated 17-7-1998, which was issued by the office of the Superintendent in terms of Notification No. 5/98-C.E., dated 2-6-98. Revenue authorities were of the view that since the said notification was rescinded with effect from 28-2-99 and the certificate having been issued under the said notification, the clearances effected by the appellants are liable to duty. Show-cause notice was issued for demand of Central Excise duty along with proposition for imposition of penalty and recovery of interest. The appellants contested the show-cause notice before the adjudicating....

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....v. CC, 1999 (110) E.L.T. 960 (Tri.). 4. The Ld. JCDR would reiterate the findings of the adjudicating authority. 5. We have considered the submissions made at length by both sides and perused the records. 6. The issue involved in this case is whether the adjudicating authority has traversed beyond the allegations made in the show-cause notice, for confirmation of demand. The second issue that arise for consideration is whether the appellant herein is liable to discharge the duty liability on the goods cleared by them by availing benefit of exemption notification, which mandates following the procedure as laid down under Chapter X procedure. 7. We find that the show-cause notice issued to the assessee/appellan....

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....that M/s. RCF has suppressed and mis-declared to the department while filing an application for CT-2 certificate that the Naptha procured under exemption would be used only in the manufacture of Fertilizer and ammonia. The show cause notice issued to the assessee by the DGCEI was adjudicated by the Commissioner, Central Excise, Mumbai-VII Commissionerate and on appeal by the party the Tribunal has remanded the case for re-quantification, if any and to decide the case on merit". 9. It can be seen from the above reproduced finding that the adjudicating authority has traversed beyond the show cause notice for the confirmation of demand. We find strong force in the contention raised by the Ld. Counsel. The Apex Court's judgment in the c....