https://www.taxtmi.com/caselaws?id=95151 An adjudicating authority is bound by the scope of the show cause notice and cannot decide a matter on a classification issue not alleged in it. Where the notice challenged only denial of exemption under the relevant notifications and did not dispute classification, the dispute remained confined to exemption. The authority could not travel beyond the notice or rely on a new classification foundation absent from the notice and appeal grounds. The classification issue was therefore not available at that stage, and the order was unsustainable to the extent it exceeded the notice. The departmental appeal failed, leaving the assessee's relief undisturbed. en-us Tue, 05 Dec 2000 00:00:00 +0530 Thu, 08 Dec 2011 12:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95151 An adjudicating authority is bound by the scope of the show cause notice and cannot decide a matter on a classification issue not alleged in it. Where the notice challenged only denial of exemption under the relevant notifications and did not dispute classification, the dispute remained confined to exemption. The authority could not travel beyond the notice or rely on a new classification foundation absent from the notice and appeal grounds. The classification issue was therefore not available at that stage, and the order was unsustainable to the extent it exceeded the notice. The departmental appeal failed, leaving the assessee's relief undisturbed. Case-Laws Central Excise Tue, 05 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95151