https://www.taxtmi.com/caselaws?id=330918 A tax demand cannot be sustained on a ground that was not alleged in the show-cause notice. The notice proposed duty on furnace oil sludge on the basis of an alleged violation of Notification No. 53/97 relating to waste and scrap, but the appellate authority rejected that basis and confirmed the demand on a different ground, namely that the sludge was imported goods not put to use and therefore not exempt. Because this new basis travelled beyond the notice, the confirmation was impermissible. The order-in-appeal was set aside and the assessee's appeal succeeded. en-us Fri, 22 Jul 2016 00:00:00 +0530 Thu, 16 Feb 2017 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330918 A tax demand cannot be sustained on a ground that was not alleged in the show-cause notice. The notice proposed duty on furnace oil sludge on the basis of an alleged violation of Notification No. 53/97 relating to waste and scrap, but the appellate authority rejected that basis and confirmed the demand on a different ground, namely that the sludge was imported goods not put to use and therefore not exempt. Because this new basis travelled beyond the notice, the confirmation was impermissible. The order-in-appeal was set aside and the assessee's appeal succeeded. Case-Laws Customs Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330918