https://www.taxtmi.com/caselaws?id=125099 A certificate under Rule 57E of the Central Excise Rules, 1944 could not be denied on the basis of alleged suppression of facts where the earlier show cause notices and the order-in-original did not contain any such allegation. The department admitted that it became aware of the alleged suppression only after receiving the Cost-Audit report, and the first notice raising that allegation was issued later. Denial of the certificate on a ground not forming part of the original notice or adjudication record was therefore unsustainable, and the Revenue's appeal was rejected. en-us Tue, 21 Oct 2008 00:00:00 +0530 Fri, 19 Oct 2012 15:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125099 A certificate under Rule 57E of the Central Excise Rules, 1944 could not be denied on the basis of alleged suppression of facts where the earlier show cause notices and the order-in-original did not contain any such allegation. The department admitted that it became aware of the alleged suppression only after receiving the Cost-Audit report, and the first notice raising that allegation was issued later. Denial of the certificate on a ground not forming part of the original notice or adjudication record was therefore unsustainable, and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125099