2005 (8) TMI 16

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....-Appeal No.213/98 dated 26.6.98 passed by the Commissioner of Central Excise (Appeals), Chennai. 2. The respondents are manufacturer of various components of fire protection system. The original authority demanded excise duty on the total value of supplies made to the buyers and- he imposed penalties under Section it 11AC of the Central Excise Act and under Rule 173Q of the CE Rules- After goin....

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....ls). The points that were brought in their appeal are fresh points and were not contended by them in the reply to the SCN to the adjudicating authority. In fact. they requested in their reply to the SCN only to refund of excess amount  duty paid by them. Submissions of fresh points which were notified in the reply to the SCN are not permissible to be filed before the appellate authority as pe....

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....be entitled to. produce any additional evidences. In the present case there is nothing on record to show that the respondents had produced additional evidence before the Commissioner (Appeals). We are satisfied that the facts before the original authority were the same as those before the Commissioner (Appeals). Commissioner (Appeals) is at liberty to examine the points of law afresh eves. if they....