https://www.taxtmi.com/caselaws?id=101494 An excise adjudication cannot be sustained where the demand is founded on a factual basis not alleged in the show cause notice. The notice alleged collection of additional consideration towards handling charges and related expenses, but the authorities instead proceeded on an unalleged theory that sales were made from a Delhi godown. Because the adjudication travelled beyond the scope of the notice, the demand, interest, and penalty were set aside and the assessee obtained complete relief. en-us Tue, 26 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101494 An excise adjudication cannot be sustained where the demand is founded on a factual basis not alleged in the show cause notice. The notice alleged collection of additional consideration towards handling charges and related expenses, but the authorities instead proceeded on an unalleged theory that sales were made from a Delhi godown. Because the adjudication travelled beyond the scope of the notice, the demand, interest, and penalty were set aside and the assessee obtained complete relief. Case-Laws Central Excise Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101494