https://www.taxtmi.com/caselaws?id=94575 An adjudicating authority cannot go beyond the allegations in a show cause notice: where the notice alleged only non-declaration of capital goods, and the declarations were in fact found to have been filed, the authority had no jurisdiction to examine the substantive eligibility of those goods under Rule 57Q. The order was therefore modified to the extent it purported to decide a new issue outside the notice, with consequential relief to the assessee. en-us Wed, 08 Mar 2000 00:00:00 +0530 Fri, 02 Dec 2011 11:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94575 An adjudicating authority cannot go beyond the allegations in a show cause notice: where the notice alleged only non-declaration of capital goods, and the declarations were in fact found to have been filed, the authority had no jurisdiction to examine the substantive eligibility of those goods under Rule 57Q. The order was therefore modified to the extent it purported to decide a new issue outside the notice, with consequential relief to the assessee. Case-Laws Central Excise Wed, 08 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94575