Duty cannot be demanded on issues not forming part of SCN & in absence of evidence

Jindal Texofab Ltd. Vs C.C.E. (CESTAT Ahmedabad) The main issue involved in the present appeals is whether M/s. JTL is liable to central excise duty in relation to finishing process of stentering of fabrics sent by M/s. Shrinathji Textiles and removal of such finished fabrics under the delivery slips to various parties from its premises. While denying the very activity having been carried out at its premise, it was the contention of the appellants before the authorities below that even if it is held that M/s. JTL carried out the process of stentering on fabrics sent by M/s. Shrinathji textiles...