2012 (3) TMI 254

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....rected against the Order-in-Appeal No.92/2006 (92-AHD)Cus/Commr(A)/AHD, dt.31.10.06.   2. Heard both sides and perused the records.   3. The brief facts that arise for consideration are that the appellant herein above filed a refund claim before their jurisdictional Assistant Commissioner for wrong classification of the product manufactured and cleared i.e. Corn Gluten Meal during ....

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....ustoms in addition to any Cess or duty leviable on scheduled products under any other law for the time being in force and are governed under the provisions of Agricultural Product Cess Act, 1040 (27 of 1940) and Agricultural and Processed Food Products Export Cess Act, 1985 respectively, Cess on Corn Gluten Meal is appropriately leviable under the above Act, which has been correctly and legally pa....

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....he goods should fall but now important is assessment of shipping bill as a whole. I examine the case based on documents on record and shipping bills, which have been assessed finally long back.   5. Aggrieved by such an order, the appellant preferred an appeal before first appellate authority, who had upheld the order by passing the following order:   5. I have carefully gone throu....

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....h could be examined for the first time at any stage of the proceedings including at the appellate stage, as has been held by the Hon'ble Supreme Court in the case of National Thermal Power Corporation Vs. CIT - 1998 (99) ELT 200.   6. Counsel submits that both the lower authorities have gone beyond the allegations made in the Show Cause Notice, as the allegation of non-challenging of the s....