https://www.taxtmi.com/caselaws?id=95473 Confiscation cannot be sustained under a rule not invoked in the show cause notice; where the notice proceeded only under Rule 173Q, sustaining confiscation under Rule 226 exceeded the notice and was set aside. The penalty of Rs. 2,000 under Rule 226 was maintained because the appellants did not contest that component and no separate infirmity was shown. The operative principle is that adjudication must remain within the scope of the notice, while an unchallenged penalty may survive independently. en-us Fri, 02 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 16:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95473 Confiscation cannot be sustained under a rule not invoked in the show cause notice; where the notice proceeded only under Rule 173Q, sustaining confiscation under Rule 226 exceeded the notice and was set aside. The penalty of Rs. 2,000 under Rule 226 was maintained because the appellants did not contest that component and no separate infirmity was shown. The operative principle is that adjudication must remain within the scope of the notice, while an unchallenged penalty may survive independently. Case-Laws Central Excise Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95473