https://www.taxtmi.com/caselaws?id=84574 Modvat credit demand cannot be confirmed on a ground not stated in the show cause notice, because a demand based on an unnotified basis violates the notice requirement and vitiates the proceeding. Here, the notice alleged inadmissibility on specified input-related grounds, but the Assistant Collector upheld the demand on a different theory that the resin was used in making air bags treated as tools, and the appellate authority did not cure that defect. The demand was therefore set aside and the appeal was allowed. en-us Wed, 25 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 17:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84574 Modvat credit demand cannot be confirmed on a ground not stated in the show cause notice, because a demand based on an unnotified basis violates the notice requirement and vitiates the proceeding. Here, the notice alleged inadmissibility on specified input-related grounds, but the Assistant Collector upheld the demand on a different theory that the resin was used in making air bags treated as tools, and the appellate authority did not cure that defect. The demand was therefore set aside and the appeal was allowed. Case-Laws Central Excise Wed, 25 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84574