https://www.taxtmi.com/caselaws?id=89803 A tax demand cannot be sustained where the show cause notice fails to disclose the factual basis or the alleged contravention, and the adjudicating authority relies on grounds not set out in that notice. Here, the notice quantified duty but did not mention Rule 191BB or the specific breach later used to confirm demand, so the adjudication was held to have travelled beyond the notice and violated natural justice. The original and appellate orders were set aside, and the matter was remanded for fresh de novo adjudication without any decision on duty liability. en-us Thu, 16 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89803 A tax demand cannot be sustained where the show cause notice fails to disclose the factual basis or the alleged contravention, and the adjudicating authority relies on grounds not set out in that notice. Here, the notice quantified duty but did not mention Rule 191BB or the specific breach later used to confirm demand, so the adjudication was held to have travelled beyond the notice and violated natural justice. The original and appellate orders were set aside, and the matter was remanded for fresh de novo adjudication without any decision on duty liability. Case-Laws Central Excise Thu, 16 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89803