https://www.taxtmi.com/caselaws?id=123293 A demand cannot be sustained on appeal on a ground that was not set out in the show cause notice. Here, the notice alleged wrongful reversal of Cenvat credit by rewriting the Cenvat account, but the Revenue's appeal sought to justify the demand on a different basis, namely duty on capital goods cleared by the assessee. That change in foundation took the case beyond the scope of the notice and rendered the appeal untenable. The document also notes that, even if the doctrine of merger did not apply, the altered basis of demand still could not be sustained. The dismissal of the Revenue's appeal by the Commissioner (Appeals) was upheld. en-us Thu, 17 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 14:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123293 A demand cannot be sustained on appeal on a ground that was not set out in the show cause notice. Here, the notice alleged wrongful reversal of Cenvat credit by rewriting the Cenvat account, but the Revenue's appeal sought to justify the demand on a different basis, namely duty on capital goods cleared by the assessee. That change in foundation took the case beyond the scope of the notice and rendered the appeal untenable. The document also notes that, even if the doctrine of merger did not apply, the altered basis of demand still could not be sustained. The dismissal of the Revenue's appeal by the Commissioner (Appeals) was upheld. Case-Laws Central Excise Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123293