https://www.taxtmi.com/caselaws?id=88868 A reviewing authority cannot direct an appeal on a ground that was not raised in the show cause notice or adjudicated in the original order. Here, the notices proceeded only on the allegation that railway scrap was not rollable or re-rollable material for deemed Modvat credit, and did not allege that the inputs were clearly recognisable as non-duty paid. Section 35E(2) did not permit introduction of that new factual basis, and the second proviso to Rule 57G could not cure the omission because a specific allegation was required to meet the defence. The departmental challenge was set aside and the assessees retained deemed Modvat credit. en-us Mon, 01 Jun 1998 00:00:00 +0530 Wed, 21 Sep 2011 18:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88868 A reviewing authority cannot direct an appeal on a ground that was not raised in the show cause notice or adjudicated in the original order. Here, the notices proceeded only on the allegation that railway scrap was not rollable or re-rollable material for deemed Modvat credit, and did not allege that the inputs were clearly recognisable as non-duty paid. Section 35E(2) did not permit introduction of that new factual basis, and the second proviso to Rule 57G could not cure the omission because a specific allegation was required to meet the defence. The departmental challenge was set aside and the assessees retained deemed Modvat credit. Case-Laws Central Excise Mon, 01 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88868