https://www.taxtmi.com/caselaws?id=448236 A demand cannot be confirmed on a ground not stated in the show cause notice, and a noticee must be put to the specific charge before liability is sustained. Where credit attributable to exempted goods had already been reversed and the earlier proceedings had attained finality, the further 10% demand under Rule 6(3) could not survive. Rule 11(3) did not apply because the assessee continued to manufacture and clear dutiable goods, so the balance credit was not treated as lapsed. Credit on capital goods was also not denied, as the evidence showed they were not used exclusively for exempted manufacture. en-us Fri, 12 Jan 2024 00:00:00 +0530 Mon, 15 Jan 2024 09:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448236 A demand cannot be confirmed on a ground not stated in the show cause notice, and a noticee must be put to the specific charge before liability is sustained. Where credit attributable to exempted goods had already been reversed and the earlier proceedings had attained finality, the further 10% demand under Rule 6(3) could not survive. Rule 11(3) did not apply because the assessee continued to manufacture and clear dutiable goods, so the balance credit was not treated as lapsed. Credit on capital goods was also not denied, as the evidence showed they were not used exclusively for exempted manufacture. Case-Laws Central Excise Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448236