https://www.taxtmi.com/caselaws?id=356920 Duty could not be confirmed on cotton cone yarn under Rule 12B when the show cause notice alleged only unaccounted clearance of hank yarn, because adjudication cannot travel beyond the notice and a new basis of liability cannot be introduced at the decision stage. The demand on cone yarn was therefore set aside. The duty demand on established shortage, however, was sustained because the shortage was found on the evidence and the explanations based on invoices or job work challans were not accepted. Penalties on the main noticee were reduced to match the surviving demand, while penalties on co-noticees were set aside as consequential. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 16 Jun 2018 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356920 Duty could not be confirmed on cotton cone yarn under Rule 12B when the show cause notice alleged only unaccounted clearance of hank yarn, because adjudication cannot travel beyond the notice and a new basis of liability cannot be introduced at the decision stage. The demand on cone yarn was therefore set aside. The duty demand on established shortage, however, was sustained because the shortage was found on the evidence and the explanations based on invoices or job work challans were not accepted. Penalties on the main noticee were reduced to match the surviving demand, while penalties on co-noticees were set aside as consequential. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356920