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2010 (8) TMI 365 - AT - Central ExciseCenvat credit – capital goods - H.R. Coil Plate & Section/Plate, Angle - Held that: It appears that a casual show cause notice was issued without depicting the cause against the proposed action. When the show cause notice looses its foundation to bring the appellant to the proper charge under the law, the proceeding shall be ill-founded. When the show cause notice did not assign the reason as to why the proposed proceeding has been initiated, a bald statement therein does not meet the end of justice. No doubt, the authorities have examined various items but they have travelled beyond the scope of show cause notice. If the noticee is not brought to charges, he should never face charges by any order passed beyond show cause notice. What that was not a cause cannot be converted into a cause in adjudication order or an appellate order.
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