https://www.taxtmi.com/caselaws?id=31865 A show cause notice that treated Lean Gas as a by-product could not later be used to deny Modvat credit on the contrary footing that it was a final product. The Court held that excise demand and related denial of relief must stand or fall on the contents of the notice itself, and the Department cannot expand the basis of the case at the adjudication stage. The broader question whether Lean Gas was legally a by-product or a final product was left open, because the notice did not allege the latter position. The decision reaffirmed that the show cause notice is the foundation of excise proceedings. en-us Tue, 13 Nov 2007 00:00:00 +0530 Fri, 06 Jun 2025 11:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31865 A show cause notice that treated Lean Gas as a by-product could not later be used to deny Modvat credit on the contrary footing that it was a final product. The Court held that excise demand and related denial of relief must stand or fall on the contents of the notice itself, and the Department cannot expand the basis of the case at the adjudication stage. The broader question whether Lean Gas was legally a by-product or a final product was left open, because the notice did not allege the latter position. The decision reaffirmed that the show cause notice is the foundation of excise proceedings. Case-Laws Central Excise Tue, 13 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31865