https://www.taxtmi.com/caselaws?id=428498 A demand cannot be sustained where adjudication proceeds on a ground not alleged in the show cause notice. The impugned order disallowed credit by relying on the assessee's SSI exemption under Notification No. 1/93-CE, but that basis was absent from the notice, which concerned only transitional Modvat credit. Since the relevant declarations under Rule 57G and Rule 57H had been filed and the Department already knew of the exemption from returns, the adjudication could not travel beyond the notice. The factual basis for extended limitation was also missing, so the demand was unsustainable and was set aside. en-us Tue, 27 Sep 2022 00:00:00 +0530 Sun, 02 Oct 2022 20:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428498 A demand cannot be sustained where adjudication proceeds on a ground not alleged in the show cause notice. The impugned order disallowed credit by relying on the assessee's SSI exemption under Notification No. 1/93-CE, but that basis was absent from the notice, which concerned only transitional Modvat credit. Since the relevant declarations under Rule 57G and Rule 57H had been filed and the Department already knew of the exemption from returns, the adjudication could not travel beyond the notice. The factual basis for extended limitation was also missing, so the demand was unsustainable and was set aside. Case-Laws Central Excise Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428498