2015 (7) TMI 382

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.... Legal Solutions, for the Respondent. ORDER P.C. - This Appeal of the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai, dated 20th November, 2003/17th December, 2003. 2. The respondent-assessee approached the Tribunal, because it was denied credit and in terms of the rules which enable it to avail of the same. 3. The show cause not....

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.... the show cause notice was confirmed by the Additional Commissioner of Central Excise, Mumbai, who passed an order on 25th October, 1996. The Commissioner (Appeals) dismissed the assessee's appeal and confirmed this order. Hence, the assessee was required to go and approach the Tribunal. 5. Upon careful perusal of the entire record, the Tribunal found that the show cause notice, though alleg....

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...., the allegations in the show cause notice, based and founded on which the orders should have been passed by the Commissioner and the Commissioner (Appeals), are not adhered to by them, they have travelled beyond the same and by referring to the declaration. If the credit was inadmissible and therefore, wrongfully availed of, then, that was required to be reversed/recovered. That was the foundatio....