2021 (11) TMI 111

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....f 2019-SM - FINAL ORDER NO. 51884-51886/2021<br>Central Excise<br>HON'BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Puneet Bansal, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties on the rectification of mistake applications. 2. The appellant-assessee have filed the present rectification of mistake ....

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....1A and the limitation is two years if the show cause notice issued under sub-section (4) of Section 11A (extended period of limitation). The aforementioned grounds had been taken at ground No. 1 and 2 in the grounds of appeal, which has not been decided by this Tribunal leading to mis-carriage of justice. It is further urged that such grounds were not withdrawn by the appellant, which is eviden....

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.... in the eyes of law. However, the Adjudicating Authority was pleased to drop the demand notice finding the cenvat credit is allowable. The Commissioner (Appeals) have travelled beyond the scope of show cause notice, while upholding the eligibility of cenvat credit, on merits, he has been pleased to observe that the appellant is not entitled to credit on the part of the cost of food recovered from ....

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....s follows:- (i) It is held that the adjudicating proceedings were time barred in terms of Section 11A (11) and accordingly the impugned order is set-aside on this ground. (ii) I also find that the Commissioner (Appeals) has travelled beyond the scope of show cause notice, hence the order-in-appeal is bad in law. Accordingly, the appeals are allowed on this ground also. 7. Cons....