2016 (4) TMI 1322

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....he Assessee. Shri G.R. Singh, DR, for the Department. ORDER Feeling aggrieved with the impugned order dated 3-1-2006 passed by the Commissioner (Appeals), Customs and Central Excise, Bhopal, both sides have filed appeal before this Tribunal. So far as the Revenue's appeal is concerned, the amount involved is only Rs. 96,498/- which is less than the monetary limit fixed by the Board for fi....

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....he appeal without insisting for issuance of fresh show cause notice seeking imposition of penalty under Rules 57AH and 173Q of erstwhile Central Excise Rules, 1944 and the present Rules 12 and 13 of Cenvat Credit Rules, 2001, which were not proposed for recovery in the original proceedings. Therefore, since the Commissioner (Appeals) has travelled beyond the proposals made in the original show cau....