https://www.taxtmi.com/caselaws?id=179119 Exemption liability cannot be sustained on a ground not set out in the show cause notice. Where the notice challenged the imported copper only on the basis that it was not refined, the department could not later rely on alleged non-compliance with Condition No. 22 of the exemption notification. The assessee must be put on clear notice of the precise basis for denial of exemption, and a fresh case cannot be built in the appellate process without prior notice. On that footing, the demand was not upheld. en-us Fri, 06 Jul 2007 00:00:00 +0530 Thu, 05 May 2016 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179119 Exemption liability cannot be sustained on a ground not set out in the show cause notice. Where the notice challenged the imported copper only on the basis that it was not refined, the department could not later rely on alleged non-compliance with Condition No. 22 of the exemption notification. The assessee must be put on clear notice of the precise basis for denial of exemption, and a fresh case cannot be built in the appellate process without prior notice. On that footing, the demand was not upheld. Case-Laws Customs Fri, 06 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179119