2007 (6) TMI 127

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....d hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellant company has two manufacturing Units, Unit No.-I manufacturing engine-coupled pumps and Unit No.-II manufacturing castings. Unit II is the appellant herein. During the period April, 1997 to August....

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....roposed to impose penalty on them under Section 11AC of the Central Excise Act. These proposals were contested. In adjudication, the original authority confirmed demand of differential duty of Rs. 5,16,081/- against the appellant for the aforesaid period by invoking the larger period of limitation and imposed on them equal amount of penalty under Section 11AC besides a penalty of Rs. 1 lakh under ....

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....AT-Bang), wherein an order of Commissioner (Appeals) remanding a case to the original authority with directions beyond the scope of the proposal in the show-cause notice was set aside and the assessee's appeals were allowed. We have heard ld. SDR also. 4. We have perused the relevant show-cause notice issued to the appellant (copies supplied by Consultant). This show-cause notice had proposed t....

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....Commissioner (Appeals) was virtually directing the original authority to compare the value of the subject goods with the price structure of like product adopted by medium-scale Units, a course clearly beyond the scope of the proposal made in the relevant show-cause notice. A similar factual situation arose for the consideration of the Tribunal in the case of Bhuwalka Steel Industries Ltd. (supra).....