https://www.taxtmi.com/caselaws?id=204149 A demand for excise duty on Erythromycin powder was challenged on the ground that the adjudicating authority relied on reasons and material beyond the show cause notice. The notice alleged manufacture and clearance without duty and a specific classification, but the authority confirmed demand by treating the product as an antibiotic rather than an animal feed supplement. The appellate authority held that adjudication must stay within the case pleaded in the notice and cannot be expanded by unpleaded grounds. As the additional basis was not properly set out in the notice, the demand and penalty could not be sustained, and the order dropping the demand was maintained. en-us Thu, 12 Aug 2010 00:00:00 +0530 Tue, 28 Jun 2011 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204149 A demand for excise duty on Erythromycin powder was challenged on the ground that the adjudicating authority relied on reasons and material beyond the show cause notice. The notice alleged manufacture and clearance without duty and a specific classification, but the authority confirmed demand by treating the product as an antibiotic rather than an animal feed supplement. The appellate authority held that adjudication must stay within the case pleaded in the notice and cannot be expanded by unpleaded grounds. As the additional basis was not properly set out in the notice, the demand and penalty could not be sustained, and the order dropping the demand was maintained. Case-Laws Central Excise Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204149