https://www.taxtmi.com/caselaws?id=429087 Adjudicatory and appellate authorities in indirect tax matters cannot travel beyond the allegations in the show cause notice. Directions limiting CENVAT credit or requiring verification of duty payment, when those matters were not put in issue by the notice, expand the controversy beyond the revenue's case and are without jurisdiction. The Commissioner (Appeals) and the Tribunal therefore could not sustain such directions insofar as they went beyond the notice, and those directions were liable to be set aside. en-us Thu, 01 Sep 2022 00:00:00 +0530 Tue, 12 May 2026 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429087 Adjudicatory and appellate authorities in indirect tax matters cannot travel beyond the allegations in the show cause notice. Directions limiting CENVAT credit or requiring verification of duty payment, when those matters were not put in issue by the notice, expand the controversy beyond the revenue's case and are without jurisdiction. The Commissioner (Appeals) and the Tribunal therefore could not sustain such directions insofar as they went beyond the notice, and those directions were liable to be set aside. Case-Laws Customs Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429087