2008 (9) TMI 381

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....n Para 8 of the Order. 2. In pursuance of the direction of this Court, the Tribunal has referred the following questions of law for opinion of this Court : 1. Whether the Show Cause Notice issued under Rule 57U of the Central Excise Rules, 1944, requires to state any ground on which the denial of credit is founded? 2. Whether from the Show Cause Notice issued under Rule 57U of the Central Excise Rules, 1944, read with the reply filed by the assessee on 23-8-95 could it be said that the Assistant Commissioner had travelled beyond the allegations in the said Show Cause Notice ? 3. Whether the Show Cause Notice issued under Rule 57U of the Central Excise Rules, 1944, could be said to be bad in law as regards the goods specified in annexure....

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.... to as 'Tariff Act'. The allegations in the show cause notice are that the assessee has contravened the provisions of the Central Excises and Salt Act and the Rules made thereunder by availing Modvat Credit to the tune of Rs. 5,29,411.20 on capital goods as detailed in Annexure A to the show cause notice. This credit is inadmissible in terms of Rule 57Q of the Central Excise Rules, 1944. 8. The assessee has also allegedly availed Modvat credit amounting to Rs. 12,99,668.57 on capital goods as detailed in Annexure B to the show cause notice which have not been declared by them. Thereby, they have contravened the provisions of Rule 57T(1) of the Central Excise Rules, 1944. 9. Lastly, it was alleged that the assessee has taken Modvat Credit ....

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....4. The Tribunal by the Order dated 11-2-2000, allowed the assessee's appeal and quashed and set aside the Order of the Commissioner Central Excise (Appeals), remanding the matter back to the Department for de novo consideration. 15. The only point before the Tribunal was whether the allegations in the show cause notice have been transgressed by the Asst. Commissioner in confirming the demand as contended by the assessee. It was brought to the notice of the Tribunal that the show cause notice alleges that as far as the goods covered under Annexure B, the allegations were that they were not declared. However, during the course of the proceedings, a declaration was filed and the Asst. Commissioner took upon himself the task of considering as ....