https://www.taxtmi.com/caselaws?id=90453 A duty demand cannot be sustained where the adjudication rests on grounds not alleged in the show cause notice, because the assessee must have notice of the case to meet. The demand also failed on limitation, since the notice did not allege the wilful contravention needed to justify denial of the time bar. In addition, the exemption notification allowed the Collector to extend the prescribed time, the assessee sought such extension, and no decision was communicated. On these facts, the adverse order was unsupported and the demand was held unsustainable. en-us Wed, 21 Jan 1998 00:00:00 +0530 Fri, 07 Oct 2011 14:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90453 A duty demand cannot be sustained where the adjudication rests on grounds not alleged in the show cause notice, because the assessee must have notice of the case to meet. The demand also failed on limitation, since the notice did not allege the wilful contravention needed to justify denial of the time bar. In addition, the exemption notification allowed the Collector to extend the prescribed time, the assessee sought such extension, and no decision was communicated. On these facts, the adverse order was unsupported and the demand was held unsustainable. Case-Laws Central Excise Wed, 21 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90453