https://www.taxtmi.com/caselaws?id=100430 The Tribunal held that de novo adjudication must stay within the scope of the show cause notice and the existing record, and that reliance on material concerning another unit was impermissible. It required the Commissioner to consider the supplier's clarification, cross-examination statements, the appellants' written submissions, and the State Government committee report in the fresh proceeding. It also directed reconsideration of time bar, whether the notification applied by reference to mill capacity rather than kiln capacity, and the relevance of earlier Tribunal decisions. The impugned order was set aside and the matter remanded for fresh adjudication. en-us Wed, 26 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 15:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100430 The Tribunal held that de novo adjudication must stay within the scope of the show cause notice and the existing record, and that reliance on material concerning another unit was impermissible. It required the Commissioner to consider the supplier's clarification, cross-examination statements, the appellants' written submissions, and the State Government committee report in the fresh proceeding. It also directed reconsideration of time bar, whether the notification applied by reference to mill capacity rather than kiln capacity, and the relevance of earlier Tribunal decisions. The impugned order was set aside and the matter remanded for fresh adjudication. Case-Laws Central Excise Wed, 26 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100430