SCN demanding duty not sustainable if it not contains reasons of demand

Ronix Polymer Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT find that the Ld. Joint Commissioner has observed that the assessee has suppressed the fact of availing the benefit of SSI exemption under Notification No. 1/93-CE (supra) by not paying the duty on finished goods during the period in dispute i.e. 1994-95, which allegation was not made in the SCN dated 02.04.1996 and, therefore, the proceedings have travelled clearly beyond the scope of allegations made in the SCN which cannot be legally sustained. The main reason that has been assigned to disallow the credit...