CESTAT Allows Appeal as New Grounds Not Raised in SCN Cannot Be Considered Later

Bhagyanagar Gas Ltd. Vs Commissioner of Central Tax Guntur (CESTAT Hyderabad) The case concerns appeals filed by a company against orders confirming demands of Central Excise duty and penalties for the periods January 2010 to December 2010 and January 2011 to October 2011. The Commissioner (Appeals) had upheld the demands confirmed by the adjudicating authority, including a penalty under Rule 25 of the Central Excise Rules. The dispute arose from the Department’s allegation that the appellant had not correctly discharged Central Excise duty on the clearance of Compressed Natural Gas (CNG) su...