https://www.taxtmi.com/caselaws?id=207103 A duty demand cannot be sustained on grounds not set out in the show cause notice; the authority had relied on alleged misuse of exemption and consumption patterns that were not part of the notice, so the demand failed on that basis. Where goods were cleared under CT-2 certificates within the exemption procedure and the liability under the scheme lay on the consignee, duty could not be recovered again from the supplier once the consignee had already been proceeded against. The order was therefore set aside and the assessee succeeded. en-us Thu, 24 Feb 2011 00:00:00 +0530 Tue, 23 Aug 2011 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207103 A duty demand cannot be sustained on grounds not set out in the show cause notice; the authority had relied on alleged misuse of exemption and consumption patterns that were not part of the notice, so the demand failed on that basis. Where goods were cleared under CT-2 certificates within the exemption procedure and the liability under the scheme lay on the consignee, duty could not be recovered again from the supplier once the consignee had already been proceeded against. The order was therefore set aside and the assessee succeeded. Case-Laws Central Excise Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207103