https://www.taxtmi.com/caselaws?id=337140 Adjudication under a show cause notice cannot be sustained on grounds not specifically invoked, so the denial of exemption and demand based on change of classification and alleged non-availability of exemption for the relevant period could not be upheld on extraneous grounds. The Revenue's challenge to dropping of demand failed. On the assessee's side, duty liability on certain products, including tank mastics and shalikote, required limited re-computation because some varieties were exempt, but a refund could not be granted in these proceedings without a proper refund application. The matter was remanded only for recomputation, not for refund. en-us Fri, 09 Dec 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337140 Adjudication under a show cause notice cannot be sustained on grounds not specifically invoked, so the denial of exemption and demand based on change of classification and alleged non-availability of exemption for the relevant period could not be upheld on extraneous grounds. The Revenue's challenge to dropping of demand failed. On the assessee's side, duty liability on certain products, including tank mastics and shalikote, required limited re-computation because some varieties were exempt, but a refund could not be granted in these proceedings without a proper refund application. The matter was remanded only for recomputation, not for refund. Case-Laws Central Excise Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337140