https://www.taxtmi.com/caselaws?id=112355 Interest demand cannot be sustained where the show-cause notice proposed only recovery of wrongly taken Modvat credit and penalty, and did not propose recovery of duty or interest. The adjudicating and appellate authorities travelled beyond the scope of the notice by ordering interest under the Central Excise Act. As no notice was issued for duty or interest, the demand was held unsustainable and set aside. The penalty was maintained. en-us Fri, 16 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 17:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112355 Interest demand cannot be sustained where the show-cause notice proposed only recovery of wrongly taken Modvat credit and penalty, and did not propose recovery of duty or interest. The adjudicating and appellate authorities travelled beyond the scope of the notice by ordering interest under the Central Excise Act. As no notice was issued for duty or interest, the demand was held unsustainable and set aside. The penalty was maintained. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112355