https://www.taxtmi.com/caselaws?id=85061 A show-cause notice alleging contravention of Rule 191B of the Central Excise Rules, 1944 could not be expanded to sustain penalty under Rule 209 after remand for de novo adjudication. The later telegram was treated only as an intimation, not as an amendment to the notice. The adjudicating authority was required to stay within the scope of the original notice and the remand, and the specific penal provision in Rule 191B(6) prevailed over the general resort to Rule 209. Penalty was therefore confined to Rule 191B(6) and reduced accordingly. en-us Tue, 20 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 15:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85061 A show-cause notice alleging contravention of Rule 191B of the Central Excise Rules, 1944 could not be expanded to sustain penalty under Rule 209 after remand for de novo adjudication. The later telegram was treated only as an intimation, not as an amendment to the notice. The adjudicating authority was required to stay within the scope of the original notice and the remand, and the specific penal provision in Rule 191B(6) prevailed over the general resort to Rule 209. Penalty was therefore confined to Rule 191B(6) and reduced accordingly. Case-Laws Central Excise Tue, 20 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85061