https://www.taxtmi.com/caselaws?id=205239 Penalty proceedings cannot be expanded at the appellate stage by introducing a new statutory basis that was not invoked in the show cause notice or the adjudication order. Here, the notice and original order proceeded only under Rule 15 of the Cenvat Credit Rules, 2004, while the appellate authority relied for the first time on Rule 6(b)(ii), which operates in a different field. Because the new penal basis was substituted to the prejudice of the assessee, the penalty under Rule 6(b)(ii) was held unsustainable and was set aside. en-us Fri, 22 Oct 2010 00:00:00 +0530 Thu, 25 Aug 2011 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205239 Penalty proceedings cannot be expanded at the appellate stage by introducing a new statutory basis that was not invoked in the show cause notice or the adjudication order. Here, the notice and original order proceeded only under Rule 15 of the Cenvat Credit Rules, 2004, while the appellate authority relied for the first time on Rule 6(b)(ii), which operates in a different field. Because the new penal basis was substituted to the prejudice of the assessee, the penalty under Rule 6(b)(ii) was held unsustainable and was set aside. Case-Laws Central Excise Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205239