https://www.taxtmi.com/caselaws?id=108961 Additional excise duty could not be sustained where the adjudicating and appellate authorities proceeded on goods and value categories not covered by the show cause notice. Comparing the RT-12 returns, the notice annexure and the order-in-original, the Tribunal found that duty had been raised on clearances different from those specifically proposed in the notice, and a demand on declared goods could not be made without following the statutory demand procedure. The Tribunal also noted that the goods described in the notice were exempt under the relevant notification, so the demand failed both for want of notice coverage and because the notified goods were exempt. en-us Tue, 22 Apr 2003 00:00:00 +0530 Thu, 05 Apr 2012 11:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108961 Additional excise duty could not be sustained where the adjudicating and appellate authorities proceeded on goods and value categories not covered by the show cause notice. Comparing the RT-12 returns, the notice annexure and the order-in-original, the Tribunal found that duty had been raised on clearances different from those specifically proposed in the notice, and a demand on declared goods could not be made without following the statutory demand procedure. The Tribunal also noted that the goods described in the notice were exempt under the relevant notification, so the demand failed both for want of notice coverage and because the notified goods were exempt. Case-Laws Central Excise Tue, 22 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108961