https://www.taxtmi.com/caselaws?id=52322 An adjudicating authority cannot deny a burning loss claim on a ground not set out in the show cause notice. The notice alleged only that permission for burning loss had not been obtained, while the appellate authority rejected the claim because actual loss figures were not produced and the 3% claim was said to be hypothetical. As that basis was outside the notice, the assessee had no opportunity to meet it. The appellate order was therefore unsustainable and was set aside, with the claim allowed in favour of the assessee. en-us Fri, 31 Oct 2003 00:00:00 +0530 Tue, 05 Oct 2010 11:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52322 An adjudicating authority cannot deny a burning loss claim on a ground not set out in the show cause notice. The notice alleged only that permission for burning loss had not been obtained, while the appellate authority rejected the claim because actual loss figures were not produced and the 3% claim was said to be hypothetical. As that basis was outside the notice, the assessee had no opportunity to meet it. The appellate order was therefore unsustainable and was set aside, with the claim allowed in favour of the assessee. Case-Laws Central Excise Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52322