https://www.taxtmi.com/caselaws?id=53269 Demand at the stay stage was treated as prima facie unsustainable where the adjudication order rested on a ground not alleged in the show cause notices. The notices concerned alleged failure to establish that Modvat credit had not been taken or reversed for exported goods, but the adjudication order instead invoked non-compliance with an Amnesty Scheme and raised duty on that basis. As that basis was outside the notices, the order was viewed as going beyond the pleaded case, and the applicant established a strong prima facie case for relief. Unconditional waiver of pre-deposit and stay of recovery was granted. en-us Tue, 22 Jun 2004 00:00:00 +0530 Mon, 11 Oct 2010 18:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53269 Demand at the stay stage was treated as prima facie unsustainable where the adjudication order rested on a ground not alleged in the show cause notices. The notices concerned alleged failure to establish that Modvat credit had not been taken or reversed for exported goods, but the adjudication order instead invoked non-compliance with an Amnesty Scheme and raised duty on that basis. As that basis was outside the notices, the order was viewed as going beyond the pleaded case, and the applicant established a strong prima facie case for relief. Unconditional waiver of pre-deposit and stay of recovery was granted. Case-Laws Customs Tue, 22 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53269