2015 (10) TMI 1574

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....tive Per :  Mr. P.K. Das; Heard both sides and perused the records. 2. The relevant facts of the case, in brief, are that appellant is engaged in manufacturing of Preparations containing by weight 70% or more of Petroleum Oils as basic constituents, Hydraulic break fluids and other prepared liquids, Lubricating Preparations etc.  A show cause notice dated 02.6.2009 was issued proposin....

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....penalty.  By the impugned order, Commissioner (Appeals) upheld the adjudication order. 3. The main contention of the learned Advocate is that the Commissioner (Appeals) has passed the order beyond the scope of show cause notice.  In this connection, he drew attention of the bench to relevant portion of the impugned order.  The Commissioner (Appeals) observed that, in this case the ....