https://www.taxtmi.com/caselaws?id=74207 Excise adjudication must remain within the scope of the show cause notice, and an authority cannot sustain a demand on a statutory basis not invoked in that notice. Where proceedings were initiated under Rule 9A(4)(iii), the rate of duty could not be shifted to Rule 9A(5), which fixes liability by reference to the date of payment. The assessment direction was therefore invalid because the adjudicating authority relied on a provision not put to the assessee for , and the demand could not stand on that footing. en-us Tue, 23 Jun 1987 00:00:00 +0530 Tue, 07 Jun 2011 13:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74207 Excise adjudication must remain within the scope of the show cause notice, and an authority cannot sustain a demand on a statutory basis not invoked in that notice. Where proceedings were initiated under Rule 9A(4)(iii), the rate of duty could not be shifted to Rule 9A(5), which fixes liability by reference to the date of payment. The assessment direction was therefore invalid because the adjudicating authority relied on a provision not put to the assessee for , and the demand could not stand on that footing. Case-Laws Central Excise Tue, 23 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74207