https://www.taxtmi.com/caselaws?id=107340 A departmental challenge cannot be sustained on a ground not set out in the show cause notice. The notice had proceeded on denial and grant of exemption benefits under one notification, but the appeal sought to dispute entitlement under a different notification that was neither the subject of the notice nor the basis of adjudication. Since adjudication cannot travel beyond the notice, reliance on that new ground was legally impermissible. The Revenue's appeal therefore lacked merit, and the assessee's favourable adjudication remained undisturbed. en-us Tue, 05 Nov 2002 00:00:00 +0530 Wed, 21 Mar 2012 17:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107340 A departmental challenge cannot be sustained on a ground not set out in the show cause notice. The notice had proceeded on denial and grant of exemption benefits under one notification, but the appeal sought to dispute entitlement under a different notification that was neither the subject of the notice nor the basis of adjudication. Since adjudication cannot travel beyond the notice, reliance on that new ground was legally impermissible. The Revenue's appeal therefore lacked merit, and the assessee's favourable adjudication remained undisturbed. Case-Laws Central Excise Tue, 05 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107340