https://www.taxtmi.com/caselaws?id=111480 A demand and penalty based on clearance of scrap from old capital goods failed where the show cause notice did not clearly identify the capital goods, the manufacturing process, or the factual basis for duty liability. The appellate authority also relied on a provision not invoked in the notice or the original adjudication, which denied the assessee a fair opportunity to meet the case. Because a new legal basis cannot be introduced for the first time in appeal, the defect went to the root of the demand. The demand and penalty were held unsustainable and the appellate order was set aside. en-us Fri, 27 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 16:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111480 A demand and penalty based on clearance of scrap from old capital goods failed where the show cause notice did not clearly identify the capital goods, the manufacturing process, or the factual basis for duty liability. The appellate authority also relied on a provision not invoked in the notice or the original adjudication, which denied the assessee a fair opportunity to meet the case. Because a new legal basis cannot be introduced for the first time in appeal, the defect went to the root of the demand. The demand and penalty were held unsustainable and the appellate order was set aside. Case-Laws Central Excise Fri, 27 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111480