https://www.taxtmi.com/caselaws?id=456097 An exemption for captively consumed goods cannot be denied on an ownership requirement not found in the notification, so the job worker's lack of title to raw material did not by itself defeat the benefit. A demand also cannot be sustained on a fresh ground introduced at adjudication when that basis was not stated in the show cause notice. On the facts, the raw bauxite was itself exempt and no excise violation or revenue loss was established. The duty demand and penalties were therefore unsustainable, and the impugned order was set aside. en-us Mon, 01 Dec 2003 00:00:00 +0530 Thu, 27 Jun 2024 13:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456097 An exemption for captively consumed goods cannot be denied on an ownership requirement not found in the notification, so the job worker's lack of title to raw material did not by itself defeat the benefit. A demand also cannot be sustained on a fresh ground introduced at adjudication when that basis was not stated in the show cause notice. On the facts, the raw bauxite was itself exempt and no excise violation or revenue loss was established. The duty demand and penalties were therefore unsustainable, and the impugned order was set aside. Case-Laws Central Excise Mon, 01 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456097