https://www.taxtmi.com/caselaws?id=50359 An excise adjudication cannot travel beyond the specific allegations in the show cause notice. Where the notice alleged that goods were not initially removed or cleared after payment of duty, the adjudicating authority could not sustain demand by instead relying on a different factual basis, namely that the goods had been removed earlier and were returned only later so as to attract the one-year limit under Rule 173H. A quasi-judicial order founded on an unpleaded ground is unsustainable, and the duty demand and related order were set aside. en-us Tue, 28 Nov 2000 00:00:00 +0530 Sat, 21 Aug 2010 12:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50359 An excise adjudication cannot travel beyond the specific allegations in the show cause notice. Where the notice alleged that goods were not initially removed or cleared after payment of duty, the adjudicating authority could not sustain demand by instead relying on a different factual basis, namely that the goods had been removed earlier and were returned only later so as to attract the one-year limit under Rule 173H. A quasi-judicial order founded on an unpleaded ground is unsustainable, and the duty demand and related order were set aside. Case-Laws Central Excise Tue, 28 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50359