2023 (3) TMI 1006

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....e details are as under:- Appeal No. Ex. Appeal No. 53391/2018 M/s Vardhman Yarns Ex. Appeal No. 50701/2019 M/s Vardhman Yarns SCN No. & date i) IV(CE)SCN/ADT-1/ CIR-1/BPL/03/2016-17 /2143 dt.16.11.2016 i) Ex./R-IV MDP/21/V. Yarn/2016-17 dt.23.04.2018 Duty demanded Rs.7,48,183/- Rs.4,17,893/- Period involved 15.11.2015 to 30.06.2016 01.07.2016 to 30.06.2017 O-I-O No. & date 36/AC/C.Ex/Adj/BPL-III/2017-18 dt. 15.03.2018 01/SUPDT/CGST/ADJ/RANGE-III/ 2018-19 DT. 20.09.2018 O-I-A No. and date BHO-EXCUS-001-APP-095-18-19 dt.29.05.2018 BHO-EXCUS-001-APP-300-18-19 dt. 21.12.2018 Amount of duty confirmed Rs. 7,48,183/- Rs.4,17,893/- Amount of penalty Rs. 7,48,183/- Rs.4,17,893/-....

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....under rule 27 of the Central Excise Rules, 2002 for contravention of Rule 4, Rule 8, Rule 10 and Rule 11 of Central Excise rules, 2002." Excise Appeal No. 50701 of 2019 "12. Now, therefore, the notice is required to show cause to the Superintendent, CGST & Central Excise, Range-III, Division-III, Paryawas Bhavan, Jail Road, Bhopal 462 011 (M.P.) within 30 days from the date of receipt of this notice, as to why:- (i) Excise duty amounting to Rs.4,17,893/- should not be recovered from them under Section 11A(4) of the Central Excise Act, 1944; (ii) Interest should not be recovered from them under Section 11AA of the Central Excise Act, 1944; (iii) Penalty should not be imposed upon them under Section 11AC....

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....ral Excise Act along with interest under Section 11AA. It further imposes penalty of an equal amount under Section 11AC and penalty of Rs. 5,000/- under Rule 27 of Central Excise Rules, 2002. Therefore, the order-in-original has gone beyond the show cause notice and has presumed that the demand in the show cause notice was under Rule 6 whereas it was a demand under Section 11A. After discussing the provisions of Rule 6 of the CCR the order-in-original confirms the demand under Section 11A. 6. The Commissioner (Appeals) further misunderstood the show cause notice and the order-in-original and has recorded in paragraph 8 of the order as follows:- "8. The appellant have stressed on the fact that Coal Ash is not a result of manufact....