https://www.taxtmi.com/caselaws?id=203970 A tribunal cannot sustain or create a demand on a basis not set out in the show cause notice. Here, the notice alleged only wrongful utilisation of MODVAT credit on exempted PVC film, but the Tribunal shifted to a different factual and legal premise concerning excess credit and the manufacturing process. The HC held that such an expansion was impermissible and beyond jurisdiction, so the Tribunal could not mould relief into a new case not pleaded in the notice. The Court also noted that the notification restriction did not apply where duty-paid input under Heading 39.20 was used to manufacture goods under Heading 59.03. The impugned direction was therefore set aside. en-us Thu, 23 Jul 2009 00:00:00 +0530 Mon, 27 Jun 2011 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203970 A tribunal cannot sustain or create a demand on a basis not set out in the show cause notice. Here, the notice alleged only wrongful utilisation of MODVAT credit on exempted PVC film, but the Tribunal shifted to a different factual and legal premise concerning excess credit and the manufacturing process. The HC held that such an expansion was impermissible and beyond jurisdiction, so the Tribunal could not mould relief into a new case not pleaded in the notice. The Court also noted that the notification restriction did not apply where duty-paid input under Heading 39.20 was used to manufacture goods under Heading 59.03. The impugned direction was therefore set aside. Case-Laws Central Excise Thu, 23 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203970