https://www.taxtmi.com/caselaws?id=50459 Excise adjudication cannot sustain duty demand or penalty on grounds not set out in the show cause notice, including clubbing clearances of other units when the notice alleged manufacture only by the appellant. Denial of small-scale exemption and confirmation of duty also cannot rest on unsupported turnover assumptions, such as treating non-production of records as proof of excess clearances or extrapolating part-year figures without reliable material. The text states that liability and exemption claims must be determined within the notice's scope and on credible evidence, not speculative estimation. en-us Fri, 23 Feb 2001 00:00:00 +0530 Sat, 21 Aug 2010 18:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50459 Excise adjudication cannot sustain duty demand or penalty on grounds not set out in the show cause notice, including clubbing clearances of other units when the notice alleged manufacture only by the appellant. Denial of small-scale exemption and confirmation of duty also cannot rest on unsupported turnover assumptions, such as treating non-production of records as proof of excess clearances or extrapolating part-year figures without reliable material. The text states that liability and exemption claims must be determined within the notice's scope and on credible evidence, not speculative estimation. Case-Laws Central Excise Fri, 23 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50459