2019 (3) TMI 180

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....ar, Jt. Commissioner(AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 17/03/2016 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has dropped the proceedings initiated against the assessee under various show-cause notices but held that Rule 6 of CENVAT Credit Rules, 2004 (CCR) are attracted for the clearances of ....

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....15. After following due process, the Commissioner vide Order-in-Original dt. 17/03/2016 dropped the demand involved in all the three show-cause notices by relying upon the judgment of the Hon'ble Supreme Court but while allowing the appeal, he has observed in para 24 of the impugned order (order portion) that provisions of Rule 6 of the CCR are attracted w.e.f. 01/03/2015, which according to the a....

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....y various courts that the adjudicating authority cannot go beyond the allegations in the show-cause notice and pass order beyond the show-cause notice. In support of this submission, he relied upon the following decisions:- i. Hindustan Polymers Co. Ltd. [1999(106) ELT 12 (SC)] ii. Kandarp Dilipbhai Dholakia Vs. CCE [2014(307) ELT 484 (Guj.)] iii. Manjit Singh Vs. CCE [2015(323) ELT 377] ....