2012 (6) TMI 428

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....Respondent (s)   Per Shri S.K.Gaule.   1. Heard both sides.   2. Revenue is in appeal against order-in-appeal No. 17/Kol-VII/06 dated 25.09.2006 whereby ld.Commissioner(Appeals) has set aside the lower adjudicating authority s order confirming the proposals in the Show Cause Notice.   3. Briefly stated the facts of the case are that respondents are engaged in the ma....

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....ent recorded under section 14 that they had not intimated regarding the manufacture of the chemical solvent as they were not aware that central excise duty is to be paid on such goods. Accordingly proceedings were initiated against them for recovery of Rs.10,04,850/-(Rupees Ten Lakhs Four Thousand Eight Hundred and Fifty only) for the financial year 1998-1999, 1999-2000, 2000-2001 and proposals we....

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....and thus he has traveled beyond the scope of Show Cause Notice. The contention is that ld.Commissioner(Appeals) has not appreciated the fact that respondent at no stage informed the department that they are undertaking the manufacture of these industrial solvents therefore allegation of suppression cannot be simply brushed aside. The contention is that ld.Commissioner(appeals) has also not given a....

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....peals) has given clear and cogent finding and the same should be upheld.   6. We have carefully considered the submissions made from both the sides and perused the record. We find that although the respondents are registered with the Central Excise and claiming S.S.I. benefit under exemption issued from time to time, however, they have at no stage informed the department regarding the acti....