https://www.taxtmi.com/caselaws?id=107856 An excise duty demand could not be sustained where the Revenue relied on material not disclosed in the show cause notice, because the assessee had no opportunity to rebut that evidence. The goods had been inspected before 28-2-1994, and the later inspection note did not by itself establish clandestine clearance. The Revenue's reliance on Ambala check barrier material was also ineffective since it was absent from the notice. In the absence of any other supporting evidence, the demand was held unsustainable and the confirming order was set aside in favour of the assessee. en-us Mon, 17 Feb 2003 00:00:00 +0530 Tue, 27 Mar 2012 12:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107856 An excise duty demand could not be sustained where the Revenue relied on material not disclosed in the show cause notice, because the assessee had no opportunity to rebut that evidence. The goods had been inspected before 28-2-1994, and the later inspection note did not by itself establish clandestine clearance. The Revenue's reliance on Ambala check barrier material was also ineffective since it was absent from the notice. In the absence of any other supporting evidence, the demand was held unsustainable and the confirming order was set aside in favour of the assessee. Case-Laws Central Excise Mon, 17 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107856