Duty demand quashed, Tribunal overstepped by relying on proviso unraised. Remanded to CESTAT for fresh decision by 31.12.2024 for 09/2008-05/2009.

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....Impugned order quashing demand of duty foregone on raw materials used in manufacture of finished goods cleared into DTA by debiting SFIS scrips without payment of duty, as Tribunal traveled beyond scope of dispute by relying on proviso to Section 5A not raised by Department. Matter remanded to CESTAT for fresh decision by 31.12.2024, pertaining to period 09/2008 to 05/2009.....