https://www.taxtmi.com/caselaws?id=170856 Duty could not be sustained on a ground not stated in the show cause notice, because the levy was ultimately based on clearances exceeding the monetary limit while the notice proceeded on a different footing. The dispute over the exemption notification was left open for consideration by the Larger Bench. The challenge to the demand was stated to have failed. en-us Tue, 04 Oct 2005 00:00:00 +0530 Sat, 20 Jun 2015 17:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170856 Duty could not be sustained on a ground not stated in the show cause notice, because the levy was ultimately based on clearances exceeding the monetary limit while the notice proceeded on a different footing. The dispute over the exemption notification was left open for consideration by the Larger Bench. The challenge to the demand was stated to have failed. Case-Laws Central Excise Tue, 04 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170856