https://www.taxtmi.com/caselaws?id=247713 An adjudication order cannot sustain a duty demand or penalty on a ground not specifically proposed in the show cause notice, because adjudication must remain confined to the notice's allegations and basis. Here, the notice alleged removal of copper scrap without payment of duty, but the de novo order instead demanded duty on an alleged 2.04% loss of copper in the enamelling process, which was not put to notice. The Tribunal was therefore correct to set aside the order, and the High Court upheld that view because the authority had travelled beyond jurisdiction. en-us Thu, 08 Sep 2011 00:00:00 +0530 Tue, 20 May 2014 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247713 An adjudication order cannot sustain a duty demand or penalty on a ground not specifically proposed in the show cause notice, because adjudication must remain confined to the notice's allegations and basis. Here, the notice alleged removal of copper scrap without payment of duty, but the de novo order instead demanded duty on an alleged 2.04% loss of copper in the enamelling process, which was not put to notice. The Tribunal was therefore correct to set aside the order, and the High Court upheld that view because the authority had travelled beyond jurisdiction. Case-Laws Central Excise Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247713