https://www.taxtmi.com/caselaws?id=48314 The dispute concerned Modvat credit and whether the adjudicating authority exceeded the scope of the show cause notice by examining eligibility for credit when the notice only alleged non-declaration. The Court accepted that, on the facts relating to the goods in Annexure B, the authority went beyond the basis of the proceedings and transgressed the notice. It held that the controversy turned on the particular factual record and appreciation of the notice and adjudication order, and therefore did not give rise to any substantial question of law. The reference was not answered on merits. en-us Tue, 02 Sep 2008 00:00:00 +0530 Sat, 29 Nov 2014 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48314 The dispute concerned Modvat credit and whether the adjudicating authority exceeded the scope of the show cause notice by examining eligibility for credit when the notice only alleged non-declaration. The Court accepted that, on the facts relating to the goods in Annexure B, the authority went beyond the basis of the proceedings and transgressed the notice. It held that the controversy turned on the particular factual record and appreciation of the notice and adjudication order, and therefore did not give rise to any substantial question of law. The reference was not answered on merits. Case-Laws Central Excise Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48314