2008 (7) TMI 439

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....nt-assessee has proposed the following questions, stated to be substantial questions of law arising out of order dated 7-12-2006 [2007 (219) E.L.T. 350 (T)] made by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad (the Tribunal): "1. Whether the order passed by the Hon. CESTAT, Mumbai dated 7-12-2006 is correct and legal in view of the fact that the ground, ....

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.... beyond the scope of show cause notice issued by the respondent Department, order-in-original made by the adjudicating officer and order-in-appeal, against which the appellant had preferred an appeal before the Tribunal. It is further submitted that if the present order is permitted to operate it might result in situation whereunder the Tribunal might exceed its jurisdiction in any case. It is fur....

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....l pump procured by them on payment of duty. 2. Since the final product i.e. couple sets are exempted from payment of duty, diesel engine used in the manufacture of the same were required to discharge duty liability. However, Revenue took a view that such diesel engine consumed captively are not dutiable and are exempted and the appellants are required to reverse 8% of the value of said diesel e....

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....aid that the entire amount of 8% debited by them, has to be refunded. It is the amount extra paid by them than the duty required to be paid which is to be refunded to them. This issue was not examined by the earlier Bench from this angle. Inasmuch as, we are not taking a view different than the one arrived at by the Tribunal in the appellant's earlier case on the legal issue, we do not think it to....