2017 (1) TMI 220

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....r (AR) for Revenue Per: C J Mathew: Appeal no. E/3121/2006 challenging order-in-appeal no. AT/M-III/88/2005 dated 25th February 2005 and appeal no. E/1266/2006 challenging order-in-appeal no. AT/3/M-III/2006 dated 12th January 2006 are disposed off by this common order. The issue in dispute is common, arise from the same order of the original authority which was taken by Revenue as well as by th....

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....compound.' The Collector of Central Excise having decided that the respective exemptions were permissible except for 'shalikote T-10, T-12, T-14, T-25', 'tank mastics' and 'CPRX compound.', the original authority dropped all the demands but for the duty of Rs. 5,79,126/- on 'tank mastics' cleared between June 1992 to March 1994 and October to December 1994 and duty on 'shalikote T-10,12, 14 and 25....

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....exemption for denial thereof and had not ventured to deny the exemption owing to re-classification. Pleading the same grounds, Revenue is in appeal before us. 4. The assessee, too, went before the first appellate authority who rejected the appeal on the ground that there was no challenge to the confirmation of demand and that refund arising from re-computation could not be enforced through the ap....

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....edings are constrained by the limited scope of demands invoked in the show cause notice. As these grounds had not been invoked in the show cause notice, the adjudicating authority was estopped from denying the exemption on grounds extraneous to the show cause notice. Appeal of Revenue is, therefore, devoid of merit. 6. Assessee is entitled to benefit of re-computation of tax liability on 'shaliko....