https://www.taxtmi.com/caselaws?id=117091 An adjudication is unsustainable where it ignores the assessee's material defence and supporting documentary evidence, and instead relies on a ground not contained in the show cause notice. The assessee had claimed the inputs were received only for testing and were returned, supported by challans, but this defence was not examined in the impugned order. The authorities also relied on another noticee's settlement under the KVSS scheme, although that circumstance was never put to the assessee in the notice. The order was therefore set aside, and the duty demand and penalty did not survive. en-us Thu, 01 Sep 2005 00:00:00 +0530 Wed, 20 Jun 2012 12:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117091 An adjudication is unsustainable where it ignores the assessee's material defence and supporting documentary evidence, and instead relies on a ground not contained in the show cause notice. The assessee had claimed the inputs were received only for testing and were returned, supported by challans, but this defence was not examined in the impugned order. The authorities also relied on another noticee's settlement under the KVSS scheme, although that circumstance was never put to the assessee in the notice. The order was therefore set aside, and the duty demand and penalty did not survive. Case-Laws Central Excise Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117091