https://www.taxtmi.com/caselaws?id=109926 An adjudicating authority must confine a fiscal demand to the allegations and evidentiary basis set out in the show cause notice; it cannot confirm liability on a different basis or on assumptions not part of the original charge. Here, the notice rested on shortages worked out by dip measurement, but the confirmed demand was computed on manual weighment reports for another period and on extraneous grounds. Because the order travelled beyond the notice, the demand and penalty were unsustainable and the impugned order was set aside with consequential relief. en-us Mon, 15 Sep 2003 00:00:00 +0530 Thu, 12 Apr 2012 18:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109926 An adjudicating authority must confine a fiscal demand to the allegations and evidentiary basis set out in the show cause notice; it cannot confirm liability on a different basis or on assumptions not part of the original charge. Here, the notice rested on shortages worked out by dip measurement, but the confirmed demand was computed on manual weighment reports for another period and on extraneous grounds. Because the order travelled beyond the notice, the demand and penalty were unsustainable and the impugned order was set aside with consequential relief. Case-Laws Central Excise Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109926