https://www.taxtmi.com/caselaws?id=88166 Jurisdiction was upheld because the dispute concerned the dutiability and excisability of brown sugar, not merely a factual loss calculation, bringing the matter within the Tribunal's competence. The duty demand was held unsustainable where the show cause notice did not disclose the basis of storage and reprocessing loss or the chemical examiner's report, and the adjudicating authority relied on material not referred to in the notice. The assessee's explanation that loss arose from the hygroscopic nature of brown sugar was not rebutted, and the Revenue failed to justify the levy. The impugned order was therefore set aside. en-us Tue, 17 Feb 1998 00:00:00 +0530 Thu, 15 Sep 2011 15:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88166 Jurisdiction was upheld because the dispute concerned the dutiability and excisability of brown sugar, not merely a factual loss calculation, bringing the matter within the Tribunal's competence. The duty demand was held unsustainable where the show cause notice did not disclose the basis of storage and reprocessing loss or the chemical examiner's report, and the adjudicating authority relied on material not referred to in the notice. The assessee's explanation that loss arose from the hygroscopic nature of brown sugar was not rebutted, and the Revenue failed to justify the levy. The impugned order was therefore set aside. Case-Laws Central Excise Tue, 17 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88166