https://www.taxtmi.com/caselaws?id=120582 The Tribunal allowed the appeal, setting aside the denial of credit and penalty imposition. It emphasized aligning allegations in the show cause notice with grounds for decision for procedural fairness and legal validity in tax disputes. The Commissioner (Appeals) decision was reversed due to exceeding the notice's scope, as it did not specifically allege disposal of inputs to third parties without duty payment or credit reversal, rendering the demand unsustainable. en-us Wed, 27 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 13:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120582 The Tribunal allowed the appeal, setting aside the denial of credit and penalty imposition. It emphasized aligning allegations in the show cause notice with grounds for decision for procedural fairness and legal validity in tax disputes. The Commissioner (Appeals) decision was reversed due to exceeding the notice's scope, as it did not specifically allege disposal of inputs to third parties without duty payment or credit reversal, rendering the demand unsustainable. Case-Laws Central Excise Wed, 27 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120582