https://www.taxtmi.com/caselaws?id=250660 Refund or rebate rejection could not be sustained to the extent the authority relied on a ground not raised in the show cause notice. The notice addressed the character of the final product and admissibility under Section 11B(2)(a) of the Central Excise Act, but the adjudication also invoked non-compliance with Rule 8 of the Central Excise Rules, 2002 read with Notification No. 21/2004-CE(NT). That additional basis was introduced without prior notice and therefore travelled beyond the scope of the notice. The orders were quashed to that extent and the matter was remanded for fresh adjudication after hearing the claimants. en-us Thu, 12 Jun 2014 00:00:00 +0530 Thu, 20 Nov 2014 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250660 Refund or rebate rejection could not be sustained to the extent the authority relied on a ground not raised in the show cause notice. The notice addressed the character of the final product and admissibility under Section 11B(2)(a) of the Central Excise Act, but the adjudication also invoked non-compliance with Rule 8 of the Central Excise Rules, 2002 read with Notification No. 21/2004-CE(NT). That additional basis was introduced without prior notice and therefore travelled beyond the scope of the notice. The orders were quashed to that extent and the matter was remanded for fresh adjudication after hearing the claimants. Case-Laws Central Excise Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250660