2007 (8) TMI 51

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....eals), the revenue has preferred the following appeal. While allowing the appeal filed by the appellant the Commissioner (Appeals) has observed as under : "I find that in the show cause notice dated 22-5-2000 issued to the appellant, the appellant was directed to show cause as to why the penalty should not be imposed upon them as provided under Sections 76 and 77 of Chapter V of the Finance Act....

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.... scope of the show cause notice. The Hon'ble CESTAT, Mumbai in the case of BAYER ABS LTD. v. C.C.E., Vadodara-I reported in 2003 (162) E.L.T. 970 (Tri-Mumbai) has held that findings beyond the charges in show cause notice are unsustainable and liable to be set aside. The Hon'ble Tribunal in the case of Sunrise Structural & Engg. (P) Ltd. reported in 2002 (148) E.L.T. 503 (Tri-Mumbai) has held that....

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....nai) and on the Hon'ble Supreme Court decision in the case of Commissioner of Trade Tax, Lucknow v. Kanhai Ram Thekedar - 2005 (185) E.L.T. 3 (S.C.). 3. In the above referred judgment of Hon'ble Supreme Court in paras16 and 17 of their judgment has observed that accrual of interest is automatic and no separate notice was required to be served in that respect. As such, the Supreme Court observed....